Mobiquity (MOBQ) 10-Q/A 28 Nov 14 2014 Q3 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 07, 2014
Document And Entity Information	'	'
Entity Registrant Name	'Mobiquity Technologies, Inc.	'
Entity Central Index Key	'0001084267	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
Amendment Flag	'true	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	64,032,118
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'
Amendment Description	'Amended to reflect subsequent event change.	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current Assets:	'	'
Cash and cash equivalents	$1,460,473	$1,740,989
Accounts receivable, net of allowance for doubtful accounts of $30,000 and $30,000 as of 2014 and 2013, respectively	361,939	433,856
Inventory	202,737	109,073
Prepaid expenses and other current assets	126,838	141,921
Total Current Assets	2,151,987	2,425,839
Property and equipment, net of accumulated depreciation of $772,977 and $597,396 as of September 30, 2014 and December 31, respectively	315,893	466,772
Intangible assets, net of accumulated amortization of $221,696 and $153,416 as of 2014 and 2013, respectively	233,504	301,784
Other Assets	34,030	34,109
Total Assets	2,735,414	3,228,504
Current Liabilities:	'	'
Accounts payable	539,237	485,401
Accrued expenses	99,666	177,943
Convertible Promissory Note	322,000	322,000
Note Payable-Investors	253,083	0
Total Current Liabilities	1,213,986	985,344
Commitments and Contingencies	0	0
Stockholders' Equity:	'	'
Preferred Stock, $.0001 par value; 5,000,000 shares authorized, and December 31, 2013 respectively 0 and 0 shares issued and outstanding at September 30, 2014	0	0
Common stock, $.0001 par value; 200,000,000 and 100,000,000 shares authorized; 63,805,451 and 52,402,247 shares issued and outstanding at 2014 and 2013, respectively	6,381	5,240
Additional paid-in capital	27,400,241	21,948,920
Stock subscription receivable	0	-175,000
Accumulated other comprehensive income (loss)	-459	1,268
Accumulated deficit	-25,853,234	-19,505,767
Total	1,552,929	2,274,661
Less: Treasury Stock, at cost, 23,334 shares	-31,501	-31,501
Total Stockholders' Equity	1,521,428	2,243,160
Total Liabilities and Stockholders' Equity	$2,735,414	$3,228,504

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Condensed Consolidated Balance Sheets Parenthetical	'	'
Allowance for doubtful accounts	$30,000	$30,000
Accumulated depreciation	772,977	597,396
Accumulated amortization	$221,696	$153,416
Preferred Stock par value	$0.00	$0.00
Preferred Stock shares authorized	5,000,000	5,000,000
Preferred Stock shares issued	0	0
Preferred stock shares outstanding	0	0
Common stock par value	$0.00	$0.00
Common stock shares authorized	200,000,000	100,000,000
Common stock shares issued	63,805,451	52,402,247
Common stock outstanding	63,805,451	52,402,247
Treasury Stock shares	23,334	23,334

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Condensed Consolidated Statements Of Operations	'	'	'	'
Revenues, net	$714,044	$668,719	$2,273,395	$2,263,812
Cost of Revenues	610,119	441,061	1,859,497	1,652,449
Gross Profit	103,925	227,658	413,898	611,363
Operating Expenses:	'	'	'	'
Selling, general and administrative expenses	2,144,255	1,396,637	6,697,392	4,658,596
Total Operating Expenses	2,144,255	1,396,637	6,697,392	4,658,596
Loss from Operations	-2,040,330	-1,168,979	-6,283,494	-4,047,233
Other Income (Expense):	'	'	'	'
Interest expense	-40,621	-24,602	-64,111	-85,586
Interest income	45	53	138	221
Total Other Income (Expense)	-40,576	-24,549	-63,973	-85,365
Net Loss	-2,080,906	-1,193,528	-6,347,467	-4,132,598
Other Comprehensive Income (Loss)	-569	0	-1,727	0
Net Comprehensive Loss	($2,081,475)	($1,193,528)	($6,349,194)	($4,132,598)
Net Loss Per Common Share:	'	'	'	'
Basic	($0.03)	($0.03)	($0.11)	($0.10)
Weighted Average Common Shares Outstanding:	'	'	'	'
Basic	62,383,258	45,490,256	58,354,759	40,177,948

Statement_of_Stockholders_Equi

Statement of Stockholders' Equity (USD $)	Total	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Stock Subscription [Member]	Other Comprehensive Income / Loss [Member]	Accumulated Deficit [Member]	Treasury Stock [Member]
Beginning balance, amount at Dec. 31, 2012	$1,038,984	$22	$3,025	$14,485,740	'	'	($13,418,302)	($31,501)
Beginning balance, shares at Dec. 31, 2012	'	220,000	30,352,938	'	'	'	'	23,334
Stock purchase, shares	'	'	19,125,006	'	'	'	'	'
Stock purchase, amount	5,562,816	'	1,913	5,735,903	-175,000	'	'	'
Offering costs	-182,184	'	'	-182,184	'	'	'	'
Stock grant, shares	'	'	2,402,969	'	'	'	'	'
Stock grant, amount	1,048,091	'	240	1,047,851	'	'	'	'
Conversion of Preferred Stock, shares	'	-220,000	528,000	'	'	'	'	'
Conversion of Preferred Stock, amount	'	-22	53	-31	'	'	'	'
Option grant	716,983	'	'	716,983	'	'	'	'
Conversion of debt, shares	'	'	93,334	'	'	'	'	'
Conversion of debt, amount	28,000	'	9	27,991	'	'	'	'
Beneficial Conversion Feature	116,667	'	'	116,667	'	'	'	'
Net loss	-6,086,197	'	'	'	'	1,268	-6,087,465	'
Ending balance, amount at Dec. 31, 2013	2,243,160	0	5,240	21,948,920	-175,000	1,268	-19,505,767	-31,501
Ending balance, shares at Dec. 31, 2013	'	0	52,402,247	'	'	'	'	23,334
Stock purchase, shares	'	'	9,884,635	'	'	'	'	'
Stock purchase, amount	3,735,300	'	989	3,559,311	175,000	'	'	'
Offering costs	-254,000	'	'	-254,000	'	'	'	'
Stock grant, shares	'	'	1,319,000	'	'	'	'	'
Stock grant, amount	204,574	'	132	204,442	'	'	'	'
Option grant	1,453,811	'	'	1,453,811	'	'	'	'
Warrant exercise, shares	'	'	49,569	'	'	'	'	'
Warrant exercise, amount	'	'	5	-5	'	'	'	'
Stock compensation, shares	'	'	150,000	'	'	'	'	'
Stock compensation, amount	166,174	'	15	166,159	'	'	'	'
Warrant grant, amount	321,603	'	'	321,603	'	'	'	'
Net loss	-6,349,194	'	'	'	'	-1,727	-6,347,467	'
Ending balance, amount at Sep. 30, 2014	$1,521,428	$0	$6,381	$27,400,241	$0	($459)	($25,853,234)	($31,501)
Ending balance, shares at Sep. 30, 2014	'	0	63,805,451	'	'	'	'	23,334

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Cash Flows from Operating Activities:	'	'
Net loss	($6,349,194)	($4,132,598)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation and amortization	243,861	199,090
Stock-based compensation	2,146,162	1,383,638
Amortization of deferred financing costs	0	42,238
(Increase) decrease in operating assets:	'	'
Accounts receivable	71,917	144,656
Inventory	-93,664	0
Prepaid expenses and other assets	15,162	-347,152
Increase (decrease) in operating liabilities:	'	'
Accounts payable	53,836	-110,833
Accrued expenses	-78,277	0
Total adjustments	2,358,997	1,311,637
Net Cash Used in Operating Activities	-3,990,197	-2,820,961
Cash Flows from Investing Activities:	'	'
Purchase of property and equipment	-24,702	-24,358
Acquisition of intellectual property	0	0
Net Cash Used in Investing Activities	-24,702	-24,358
Cash Flows from Financing Activities:	'	'
Proceeds from Loan	253,083	0
Proceeds from issuance of stock	3,481,300	4,006,500
Net Cash Provided by Financing Activities	3,734,383	4,006,500
Net Increase (Decrease) in Cash and Cash Equivalents	-280,516	1,161,181
Cash and Cash Equivalents, beginning of period	1,740,989	362,598
Cash and Cash Equivalents, end of period	1,460,473	1,523,779
Supplemental Disclosure Information:	'	'
Cash paid for interest	64,112	43,348
Cash paid for taxes	$0	$0

1_NATURE_OF_OPERATIONS

1. NATURE OF OPERATIONS	9 Months Ended
	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
1. NATURE OF OPERATIONS	'
	NOTE 1: NATURE OF OPERATIONS
	Mobiquity Technologies, Inc., a New York corporation (the “Company”), operates a national location-based mobile advertising network comprised of a consumer-focused proximity network. The Company’s integrated suite of proprietary location based mobile advertising technologies allows clients to execute more personalized and contextually relevant experiences, driving brand awareness and incremental revenue. The Company has currently installed its location-based mobile advertising solutions in approximately 180 locations as of October 2014 and is currently expanding to 240 retail destinations across the U.S. to create "smart malls" using Bluetooth-enabled iBeacon compatible technology. The Company plans to expand outside the malls with additional synergistic venues that will allow for cross marketing opportunities in such venues as stadiums, arenas, additional college campuses, airports and retail chains.
	The Company operates through its wholly-owned subsidiaries, Ace Marketing & Promotions, Inc. (“Ace Marketing”) and Mobiquity Networks, Inc. (“Mobiquity Networks”). Mobiquity Networks operates an office in Spain, which operates under a wholly-owned Spanish subsidiary. Ace Marketing is the Company’s legacy marketing and promotions business which provides integrated marketing services to commercial customers. While Ace Marketing currently represents substantially all of the Company’s revenue, the Company anticipates that activity from Ace Marketing will represent a diminishing portion of corporate revenue as the Company is presently focused principally on developing and executing on opportunities in its Mobiquity Networks business.
	As used herein, the term “Common Stock” means the Company’s common stock, par value $0.0001 per share.

2_SUMMARY_OF_SELECTED_SIGNIFIC

2. SUMMARY OF SELECTED SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
2. SUMMARY OF SELECTED SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2: SUMMARY OF SELECTED SIGNIFICANT ACCOUNTING POLICIES
	BASIS OF PRESENTATION
	The accompanying condensed consolidated financial statements include the accounts of the Company (formerly known as Ace Marketing & Promotions, Inc.), and its wholly owned subsidiaries, Mobiquity Networks, Ace Marketing and Mobiquity Wireless S.L.U. All intercompany accounts and transactions have been eliminated in consolidation. The accompanying condensed consolidated financial statements and footnotes thereto are unaudited.
	The Condensed Consolidated Balance Sheets as of September 30, 2014 and December 31, 2013, the Condensed Consolidated Statements of Operations for the three months and nine months ended September 30, 2014 and 2013 and the Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2014 and 2013 have been prepared by the Company without audit, and in accordance with the requirements of Form 10-Q/A and, therefore, they do not include all information and footnotes necessary for a fair presentation of financial position, results of operations, and cash flows in conformity with accounting principles generally accepted in the United States of America. In the opinion of Company management, the accompanying unaudited condensed consolidated financial statements contain all adjustments necessary to present fairly in all material respects our financial position as of September 30, 2014, results of operations for the three months and nine months ended September 30, 2014 and 2013 and cash flows for the nine months ended September 30, 2014 and 2013. All such adjustments are of a normal recurring nature. The results of operations and cash flows for the nine months ended September 30, 2014 are not necessarily indicative of the results to be expected for the full year. The Company has evaluated subsequent events through the filing of this Form 10-Q/A with the SEC, and determined there have not been any events that have occurred that would require adjustments to our unaudited Condensed Financial Statements.
	The information contained in this report on Form 10-Q/A should be read in conjunction with our Form 10-K for the Company’s fiscal year ended December 31, 2013.
	ESTIMATES
	The preparation of financial statements in conformity with 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 revenues and expenses during the reporting period. Actual results could differ from those estimates.
	FAIR VALUE OF FINANCIAL INSTRUMENTS
	Effective January 1, 2008, the Company adopted FASB ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, and establishes a framework for measuring fair value and expands disclosure about such fair value measurements. The adoption of ASC 820 did not have an impact on the Company’s financial position or operating results, but did expand certain disclosures.
	ASC 820 defines fair value as 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. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:
		Level 1:	Observable inputs such as 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 for which there is little or no market data, which require the use of the reporting entity’s own assumptions.
	Cash and cash equivalents include money market securities that are considered to be highly liquid and easily tradable as of September 30, 2014 and 2013. These securities are valued using inputs observable in active markets for identical securities and are therefore classified as Level 1 within our fair value hierarchy.
	The carrying amounts of financial instruments, including accounts receivable, accounts payable and accrued liabilities, and promissory note, approximated fair value as of September 30, 2014 and 2013, because of the relatively short-term maturity of these instruments and their market interest rates.
	CASH AND CASH EQUIVALENTS
	The majority of cash is maintained with a major financial institution in the United States.  Deposits with this bank may exceed the amount of insurance provided on such deposits. Generally, these deposits may be redeemed on demand and, therefore, bear minimal risk.  The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
	REVENUE RECOGNITION - Ace Marketing
	Revenue is recognized when title and risk of loss transfers to the customer and the earnings process is complete. In general, title passes to our customers upon the customer's receipt of the merchandise. Revenue is recognized on a gross basis since the Company has the risks and rewards of ownership, latitude in selection of vendors and pricing, and bears all credit risk. Advance payments made by customers are included in customer deposits. The Company records all shipping and handling fees billed to customers as revenues and related costs as cost of goods sold, when incurred. Additional source of revenue, derived from emails/texts directly to consumers are recognized under contractual arrangements. Revenue from this advertising method is recognized at the time of service provided.
	Revenue Recognition – Mobiquity Networks
	Mobiquity has three avenues of income with our beacon platform, Bluetooth Push and Wi-Fi. Revenue is realized with the signing of the contract. The customer signs for a specific campaign costing a specific amount billed before the campaign is put into action. Revenue is recognized the same way for the three avenues of income.
	The first option to earn revenue with the beacon platform is for customers to do campaigns,  advertising on our platform, either directly through their app or through 3rd party apps. The second option to earn revenue is through a share on campaigns, a retailer would install our beacon SDK on their app, to which they would sell advertising on. Revenue they earn would be shared with Mobiquity. The third option would be though selling data.
	ALLOWANCE FOR DOUBTFUL ACCOUNTS - Management must make estimates of the uncollectability of accounts receivable. Management specifically analyzes accounts receivable and analyzes historical bad debts, customer concentrations, customer credit-worthiness, current economic trends and changes in customer payment terms when evaluating the adequacy of the allowance for doubtful accounts.
	INVENTORY - Inventory is recorded at cost (First In, First Out) and is comprised of finished goods. The Company maintains an inventory on hand for its largest customer’s frequent order items. All items held are branded for the customer, therefore are not available for public distribution. The Company has an agreement with this customer, for cost recovery, if vendor relationship is terminated. There has been no reserves placed on inventory, based on this arrangement.
	PROPERTY AND EQUIPMENT - Property and equipment are stated at cost. Depreciation is provided using the straight-line method over the estimated useful lives of the related assets. Leasehold improvements are being amortized using the straight-line method over the estimated useful lives of the related assets or the remaining term of the lease. The costs of additions and improvements, which substantially extend the useful life of a particular asset, are capitalized. Repair and maintenance costs are charged to expense. When assets are sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the account and the gain or loss on disposition is reflected in operating income.
	LONG LIVED ASSETS - Long-lived assets such as property, equipment and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable. When required impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset.  When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets.  We did not recognize any impairment losses for any periods presented.
	WEBSITE TECHNOLOGY - Website technology developed during the year was capitalized for the period of development and testing. Expenditures during the planning stage and after implementation have been expensed in accordance with ASC985.
	ADVERTISING COSTS - Advertising costs are expensed as incurred. For the three months ended September 30, 2014 and 2013 there were advertising costs of zero and $500, respectively. In the nine months ended September 30, 2014 and 2013, there were advertising costs of $288 and $3,840, respectively.
	ACCOUNTING FOR STOCK BASED COMPENSATION - Stock based compensation cost is measured at the grant date fair value of the award and is recognized as expense over the requisite service period. The Company uses the Black-Sholes option-pricing model to determine fair value of the awards, which involves certain subjective assumptions. These assumptions include estimating the length of time employees will retain their vested stock options before exercising them (“expected term”), the estimated volatility of the Common Stock price over the expected term (“volatility”) and the number of options for which vesting requirements will not be completed (“forfeitures”). Changes in the subjective assumptions can materially affect estimates of fair value stock-based compensation, and the related amount recognized on the consolidated statements of operations.
	BENEFICIAL CONVERSIONS - Debt instruments that contain a beneficial conversion feature are recorded as deemed interest to the holders of the convertible debt instruments. The beneficial conversion is calculated as the difference between the fair value of the underlying Common Stock less the proceeds that have been received for the debt instrument limited to the value received. The beneficial conversion amount is recorded as interest expense and an increase to additional paid-in-capital.  The beneficial conversion has been fully accreted to the face value of the original loan and interest expense has been recognized.
	FOREIGN CURRENCY TRANSLATIONS - The Company’s functional and reporting currency is the U.S. dollar. We own a subsidiary in Europe. Our subsidiary’s functional currency is the EURO. All transactions initiated in EUROs are translated into U.S. dollars in accordance with ASC 830-30, “Translation of Financial Statements,” as follows:
		(i)	Monetary assets and liabilities at the rate of exchange in effect at the balance sheet date.
		(ii)	Fixed assets and equity transactions at historical rates.
		(iii)	Revenue and expense items at the average rate of exchange prevailing during the period.
	Adjustments arising from such translations are deferred until realization and are included as a separate component of stockholders’ equity as a component of comprehensive income or loss. Therefore, translation adjustments are not included in determining net income (loss) but reported as other comprehensive income.
	No significant realized exchange gains or losses were recorded since March 7, 2013 (date of acquisition of subsidiary) to September 30, 2014.
	INCOME TAXES - Deferred income taxes are recognized for temporary differences between financial statement and income tax basis of assets and liabilities for which income tax or tax benefits are expected to be realized in future years. A valuation allowance is established to reduce deferred tax assets, if it is more likely than not, that all or some portion of such deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the enactment date.
	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS
	In May 2014, FASB issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. The revenue recognition standard affects all entities that have contracts with customers, except for certain items. The new revenue recognition standard eliminates the transaction and industry specific revenue recognition guidance under current GAAP and replaces it with a principle-based approach for determining revenue recognition. Public entities are required to adopt the revenue recognition standard for reporting periods beginning after December 15, 2016, and interim and annual reporting periods thereafter. Early adoption is not permitted for public entities. The Company has reviewed the applicable ASU and has not, at the current time, quantified the effects of this pronouncement, however management believes that there will be no material effect on the consolidated financial statements.
	In September 2014, FASB issued Accounting Standards Update (ASU) No. 2014-12 Compensation — Stock Compensation (Topic 718), Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. A performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition under Accounting Standards Codification (ASC) 718, Compensation — Stock Compensation. As a result, the target is not reflected in the estimation of the award’s grant date fair value. Compensation cost would be recognized over the required service period, if it is probable that the performance condition will be achieved. The guidance is effective for annual periods beginning after 15 December 2015 and interim periods within those annual periods. Early adoption is permitted. Management has reviewed the ASU and believes that they currently account for these awards in a manner consistent with the new guidance, therefore there is no anticipation of any effect to the consolidated financial statements.
	We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

3_LOSS_PER_SHARE

3. LOSS PER SHARE	9 Months Ended
	Sep. 30, 2014
Net Loss Per Common Share:	'
3. LOSS PER SHARE	'
	NOTE 3: LOSS PER SHARE
	Basic loss per common share is computed by dividing net loss by the weighted average number of shares of Common Stock outstanding during the period. Dilutive loss per share gives effect to stock options and warrants, which are considered to be dilutive Common Stock equivalents. Basic loss per common share was computed by dividing net loss by the weighted average number of shares of Common Stock outstanding. The number of common shares potentially issuable upon the exercise of certain options and warrants that were excluded from the diluted loss per common share calculation was approximately 37,304,000 and 23,179,000 because they are anti-dilutive as a result of a net loss for the three months ended September 30, 2014 and 2013, respectively.

4_CONVERTIBLE_PROMISSORY_NOTE

4. CONVERTIBLE PROMISSORY NOTE	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
4. CONVERTIBLE PROMISSORY NOTE	'
	NOTE 4: CONVERTIBLE PROMISSORY NOTE
	In July 2014, the Company raised $250,000 in gross proceeds from the sale of convertible promissory notes in the principal amount of $250,000 with a maturity date of July 31, 2017. The noteholders also received Class CC Warrants to purchase 125,000 shares of common Stock, exercisable at $1.20 per share through July 31, 2017. The placement agent received $17,500 in cash, 25,000 shares of restricted Common Stock and five-year warrants to purchase 7,500 shares of Common Stock at an exercise price of $.60 per share. The notes bear interest at the rate of 6% per annum with semi-annual payments to be paid on January 31st and July 31st of each year with the first interest payment due on January 31, 2015. At the option of the noteholder, the principal and accrued interest thereon is convertible at the greater of $.50 per share or 85% of the average daily volume weighted average price of the Company’s Common Stock on the OTCQB during the 20 trading days immediately preceding the applicable interest date or conversion date. In the event the Company’s Common Stock has a closing sales price of at least $1.00 per share on the OTCQB for a period of at least 10 trading days with an average daily volume weighted average of at least 25,000 shares, then the Company’s promissory notes shall automatically converted into shares of the Company’s Common Stock at 85% of the average VWAP during the 20 trading days immediately preceding the conversion date.
	On June 12, 2012, the Company closed on a security agreement (the “Security Agreement”) with TCA Global Credit Master Fund, LP, a Cayman Islands limited partnership (“TCA”) related to a $350,000 convertible promissory note issued by the Company in favor of TCA (the “Convertible Note”) (see Note 13). The maturity date of the Convertible Note was December 2013, and the Convertible Note bears interest at a rate of twelve percent (12%) per annum. The Convertible Note was convertible into shares of Common Stock at a price equal to ninety-five percent (95%) of the average of the lowest daily volume weighted average price of the Common Stock during the five (5) trading days immediately prior to the date of conversion. The Convertible Note may be prepaid in whole or in part at the Company’s option without penalty. The Security Agreement granted to TCA a continuing, first priority security interest in all of the Company’s assets, wheresoever located and whether now existing or hereafter arising or acquired. The Company’s wholly-owned subsidiary, Mobiquity Networks, Inc., also entered into a similar Security Agreement and Guaranty Agreement. On December 12, 2013, TCA sold its entire interest in the Company’s $350,000 secured promissory note to Thomas Arnost, a director of the Company, at face value. Mr. Arnost entered into an amendment to the note to extend the maturity date of the note to June 12, 2014, subject to his right to declare the note due and payable at any time in his sole discretion. Also, the interest rate was raised from 12% per annum to 15% per annum with interest payable monthly and the conversion price of the shares issuable upon conversion of the note was fixed at $.30 per share. The due date of the note was further extended to December 12, 2014 and is convertible at the sole discretion of the noteholder. The noteholder immediately converted $28,000 into 93,334 shares of Common Stock in December 2013. The principal balance on the note is $322,000 as of September 30, 2014 and December 31, 2013.
	The Company evaluated the terms of the new note in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock. The Company determined that the conversion feature did not meet the definition of a liability and therefore did not bifurcate the conversion feature and account for it as a separate derivative liability. The Company evaluated the conversion feature for a beneficial conversion feature. The effective conversion price was compared to the market price on the date of the note and was deemed to be less than the market value of underlying Common Stock at the inception of the note. Therefore, the Company recognized a beneficial conversion feature in the amount of $116,667. The beneficial conversion feature was recorded as an increase in additional paid-in capital and recognized interest expense in the year ended December 31, 2013.

5_STOCK_COMPENSATION

5. STOCK COMPENSATION	9 Months Ended
	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
5. STOCK COMPENSATION	'
	NOTE 5: STOCK COMPENSATION
	Compensation costs related to share-based payment transactions, including employee stock options, are recognized in the financial statements utilizing the straight line method for the cost of these awards. The Company's results for the three month periods ended September 30, 2014 and 2013 include employee share-based compensation expense totaling approximately $504,000 and $332,000, respectively. The Company's results for the nine month periods ended September 30, 2014 and 2013 include employee share-based compensation expense totaling approximately $2,146,200 and $1,383,600, respectively. Such amounts have been included in the Condensed Consolidated Statements of Operations within selling, general and administrative expenses. No income tax benefit has been recognized in the statement of operations for share-based compensation arrangements due to a history of operating losses. The following table summarizes stock-based compensation expense for the three and nine months ended September 30, 2014 and 2013:
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2014		2013		2014		2013
	Employee stock-based compensation - option grants	$	430,466	$	51,928	$	1,343,803	$	175,248
	Employee stock-based compensation - stock grants		–		–		–		–
	Non-Employee stock-based compensation - option grants		73,502		55,055		110,008		284,655
	Non-Employee stock-based compensation - stock grants		–		186,904		370,748		812,401
	Non-Employee stock-based compensation-stock warrant				38,110		321,603		111,334
	Total	$	503,968	$	331,997	$	2,146,162	$	1,383,638

6_STOCK_OPTION_PLAN

6. STOCK OPTION PLAN	9 Months Ended
	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
6. STOCK OPTION PLAN	'
	NOTE 6: STOCK OPTION PLAN
	During Fiscal 2005, the Company established, and the stockholders approved, an Employee Benefit and Consulting Services Compensation Plan (the "2005 Plan") for the granting of up to 2,000,000 non-statutory and incentive stock options and stock awards to directors, officers, consultants and key employees of the Company. On September 9, 2005, the Board of Directors amended the Plan to increase the number of stock options and awards to be granted under the Plan to 4,000,000. During Fiscal 2009, the Company established a plan of long-term stock-based compensation incentives for selected Eligible Participants of the Company covering 4,000,000 shares. This plan was adopted by the Board of Directors and approved by stockholders in October 2009 and shall be known as the 2009 Employee Benefit and Consulting Services Compensation Plan (the "2009 Plan"). In September 2013, the Company’s stockholders approved an increase in the number of shares covered by the 2009 Plan to 10,000,000. (The 2005 and 2009 Plans are collectively referred to as the “Plans” and the Company has a combined 14,000,000 shares available for issuance under the Plans.)
	All stock options under the Plans are granted at or above the fair market value of the Common Stock at the grant date. Employee and non-employee stock options vest over varying periods and generally expire either 5 or 10 years from the grant date. The fair value of options at the date of grant was estimated using the Black-Scholes option pricing model. For option grants, the Company will take into consideration payments subject to the provisions of ASC 718 "Stock Compensation", previously Revised SFAS No. 123 "Share-Based Payment" ( "SFAS 123 (R)"). The fair values of these restricted stock awards are equal to the market value of the Company's stock on the date of grant, after taking into certain discounts. The expected volatility is based upon historical volatility of our stock and other contributing factors. The expected term is based upon observation of actual time elapsed between date of grant and exercise of options for all employees. Previously, such assumptions were determined based on historical data.
	The weighted average assumptions made in calculating the fair values of options granted during the three and nine months ended September 30, 2014 and 2013 are as follows:
		Three Months Ended								Nine Months Ended
		30-Sep								30-Sep
		2014				2013				2014				2013
	Expected volatility		78.68%				172.77%				46.67%				127.49%
	Expected dividend yield						–								–
	Risk-free interest rate		1.95%				0.57%				2.43%				0.78%
	Expected term (in years)		6.25				5				8.34				5.57
		Share				Weighted				Weighted				Aggregate
						Average				Average				Intrinsic
						Exercise				Remaining				Value
						Price				Contractual
										Term
	Outstanding, January 1, 2014		7,045,000				0.63				2.04			$	314,750
	Granted		6,785,000				0.42				7.87				150,000
	Exercised		–
	Cancelled & Expired		(100,000	)			0.9
	Outstanding, September 30, 2014		13,730,000				0.52				5.83			$	253,250
	Options exercisable, September 30, 2014		12,063,332				0.53				5.98			$	253,250
	The weighted-average grant-date fair value of options granted during the nine months ended September 30, 2014 and 2013 was $0.41 and $0.42, respectively.
	The aggregate intrinsic value of options outstanding and options exercisable at September 30, 2014 is calculated as the difference between the exercise price of the underlying options and the market price of the Common Stock for the shares that had exercise prices, that were lower than the $0.35 closing price of the Common Stock on September 30, 2014.
	As of September 30, 2014, the fair value of unamortized compensation cost related to unvested stock option awards was $492,363.
	The weighted average assumptions made in calculating the fair value of warrants granted during the three and nine months ended September 30, 2014 and 2013 are as follows:
		Three Months Ended								Nine Months Ended
		30-Sep								30-Sep
		2014				2013				2014				2013
	Expected volatility		0%				61.13%				138.35%				65.61%
	Expected dividend yield						–								–
	Risk-free interest rate		0%				0.57%				1.49%				0.78%
	Expected term (in years)		0				2.03				4.42				4.13
				Share				Weighted				Weighted				Aggregate
								Average				Average				Intrinsic
								Exercise				Remaining				Value
								Price				Contractual
												Term
	Outstanding, January 1, 2014				19,640,375			$	.55				2.32			$	–
	Granted				5,566,339			$	0.7				3.73				–
	Exercised				(185,000	)
	Expired				(1,447,800	)
	Outstanding, September 30, 2014				23,573,914			$	0.59				2.65				47,500
	Warrants exercisable, September 30, 2014				23,573,914			$	0.59				2.65			$	47,500

7_CONSULTING_AGREEMENTS_AND_SH

7. CONSULTING AGREEMENTS AND SHARE BASED COMPENSATION	9 Months Ended
	Sep. 30, 2014
Consulting Agreements And Share Based Compensation	'
7. CONSULTING AGREEMENTS AND SHARE BASED COMPENSATION	'
	NOTE 7: CONSULTING AGREEMENTS AND SHARE BASED COMPENSATION
	For the year 2013, the Company issued an aggregate of 2,402,969 shares in connection with business advisory services, at a fair market value of $1,048,091.
	In January 2013, the Company issued to consultants, warrants to purchase 600,000 shares exercisable at $.30 per share through January 2017. In September 2013, the Company issued to consultants, options to purchase 500,000 shares exercisable at $.30 per share through April 11, 2018.
	In February 2013, the Company entered into an additional financial consulting agreement for a period of 90 days. Pursuant to said agreement, the Company agreed to pay $5,000 per month and to issue 100,000 restricted shares of Common Stock during the term of the agreement.
	In April 2013, the Company entered into a business development and consulting contract for a term commencing in April and expiring December 31, 2013. Pursuant to said agreement, the Company agreed to pay the consultant a fee of $5,000 per month, plus 1,500,000 shares of restricted Common Stock and warrants to purchase 500,000 restricted shares of Common Stock, exercisable at $.30 per share, over a period of five years. The warrants contain cashless exercise provisions in the event there is not an effective registration statement covering the resale of the underlying shares.
	On September 30, 2013, the Company entered into an agreement with a consultant to perform financial related services and to assist the Company in raising additional financing. For the consultant’s services, the consultant received, irrespective of success or the amount raised, $65,000 paid on or before December 31, 2013; $150,000 paid on or about March 31, 2014 together with warrants to purchase 700,000 shares at an exercise price of $.30 per share over a term of five years; and 150,000 shares of restricted Common Stock issuable on April 1, 2014.
	On October 30, 2013, the Company entered into a consulting agreement with a term of six months. Pursuant to the consulting contract, the Company agreed to pay a monthly retainer of $10,000 beginning November 1, 2013 and up to 350,000 shares and up to $100,000 in discretionary bonuses. Of the 350,000 shares, 90,000 shares were issued in December 2013 and the remaining 260,000 shares were issued in February 2014. The $100,000 discretionary bonus was paid in the first quarter of 2014. In February 2014, the board of directors approved and the Company entered into an amendment to the consulting agreement, to extend the contract for an additional three months through July 31, 2014. During the extension period, the Company will continue to pay consultant a fee of $10,000 per month and the consultant is eligible to receive the same discretionary bonuses of up to 350,000 shares (or warrants) and up to an additional $100,000 in discretionary cash bonuses.
	On April 30, 2014, the Company entered into an agreement with a financial and business advisor to assist the Company in developing relationships with potential strategic business partners and to provide advice with respect to capital raising and other transactions. Pursuant to this agreement, the Company issued five-year warrants to purchase 1,000,000 shares of Common Stock which were fully vested no later than May 30, 2014. In the event the consultant introduces a strategic business partner, then a 1% finder’s fee will be paid to consultant in the same form of consideration as that received by the Company.
	The Company approved issuing 34,000 shares to a consultant in the second quarter of 2014 for technology services.

8_PRIVATE_PLACEMENT

8. PRIVATE PLACEMENT	9 Months Ended
	Sep. 30, 2014
Private Placement	'
8. PRIVATE PLACEMENT	'
	NOTE 8: PRIVATE PLACEMENT FINANCING
	Since 1999, we have relied primarily on equity financings from outside investors to supplement our cash flow from operations. Since January 1, 2012, we have completed the various financing summarized below.
	Date	Dollar Amount	# of Securities Sold
	Jan-12	$575,000	958,338 common shares and warrants to purchase 191,671 common shares; also issued 197,860 penalty shares for electing not to register resale of securities.
	Apr-12	270,000	Exercise of 900,000 warrants
	April/May 2012	470,000	Issued preferred stock, which was subsequently converted into 1,361,333 shares and warrants to purchase 41,667 common shares
	Jul-12	606,240	Issued 2,020,799 common shares, 673,600 warrants and 258,333 additional common shares for failing to reach certain performance milestones.
	Nov-12	$301,000	Issued 1,003,334 common shares and warrants to purchase 501,667 shares.
	2013	5,562,816 (1)	Issued 19,125,000 common shares and warrants to purchase 9,562,000 shares
	January/February 2014	2,160,300	Issued 7,201,000 common shares and warrants to purchase 3,600,000 shares
	Mar-14	500,000	Issued 2,000,000 common shares.
	Jul-14	1,000,000	Issued 2,000,000 shares and warrants to purchase 1,000,000 shares
	Jul-14	250,000 (2)	Issued convertible note in the principal amount of $250,000 and warrants to purchase 125,000 shares
	____________________
		-1	Three of our officers and directors purchase a total of $340,000 of securities sold in 2013/2014 private placements.
		-2	Convertible notes: bear interest at 6%, with semiannual interest payments on January 31 and July 31, commencing on January 31, 2015; maturing on July 31, 2017, unless redeemed. At the option of the note holder the principle and accrued interest is convertible at the greater of $0.50 per share or 85% of the variable weighted average price “VWAP”). In the event of the Company’s closing sales price of $1.00 per share on the OTCQB for at least 10 trading days with a VWAP of at least 25,000 shares, then the Notes shall automatically convert at 85% of the VWAP. Each warrant is exercisable at the option of the warrant holder at an exercise price of $1.20 per share through July 31, 2017.

9_SEGMENT_INFORMATION

9. SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
9. SEGMENT INFORMATION	'
	Reportable operating segment is determined based on Mobiquity Technologies, Inc.'s management approach. The management approach, as defined by accounting standards which have been codified into FASB ASC 280, Segment Reporting,” is based on the way that the chief operating decision-maker organizes the segments within an enterprise for making decisions about resources to be allocated and assessing their performance. Our chief operating decision-maker is our Chief Executive Officer and Chief Financial Officer.
	While our results of operations are primarily reviewed on a consolidated basis, the chief operating decision-maker also manages the enterprise in two operating segments: (i) Ace Marketing and Promotions, Inc. captures Branding & Branded Merchandise (ii) Mobiquity Networks represent our Mobile Marketing.
	Corporate management defines and reviews segment profitability based on the same allocation methodology as presented in the segment data tables below:
		Quarter Ended September 30, 2014
		Ace Marketing & Promotions, Inc.		Mobiquity Networks, Inc.		Total
	Revenues, net	$	712,544		1,500	$	714,044
	Operating (loss), before interest amortization, depreciation and taxes		-891,940		-1,067,634		-1,959,574
	Interest income		45				45
	Interest (expense)		-40,621				-40,621
	Depreciation and amortization		-26,506		-54,250		-80,756
	Net Loss		-959,022		-1,121,884		-2,080,906
	Assets at September 30, 2014		2,041,210		694,204		2,735,414
	All intersegment sales and expenses have been eliminated from the table above.
		Nine Months Ended September 30, 2014
		Ace Marketing & Promotions, Inc.		Mobiquity Networks, Inc.		Total
	Revenues, net	$	2,155,895		117,500	$	2,273,395
	Operating (loss), before interest amortization, depreciation and taxes		-3,307,802		-2,731,778		-6,039,580
	Interest income		138				138
	Interest (expense)		-64,111				-64,111
	Depreciation and amortization		-78,170		-165,744		-243,914
	Net Loss		-3,449,945		-2,897,522		-6,347,467
	Assets at September 30, 2014		2,041,210		694,204		2,735,414
	All intersegment sales and expenses have been eliminated from the table above.

10_EMPLOYMENT_CONTRACTS

10. EMPLOYMENT CONTRACTS	9 Months Ended
	Sep. 30, 2014
Employment Contracts	'
10. EMPLOYMENT CONTRACTS	'
	NOTE 10: EMPLOYMENT CONTRACTS
	On March 1, 2005, the Company entered into employment contracts with two of its officers, namely, Dean L. Julia and Michael D. Trepeta. The employment agreements provide for minimum annual salaries plus bonuses equal to 5% of pre-tax earnings (as defined) and other perquisites commonly found in such agreements. In addition, pursuant to the employment contracts, the Company granted the officers options to purchase up to an aggregate of 400,000 shares of Common Stock.
	On August 22, 2007, the Company approved a three year extension of the employment contracts with two of its officers expiring on February 28, 2011. The employment agreements provided for minimum annual salaries with scheduled increases per annum to occur on every anniversary date of the contract and extension commencing on March 1, 2008. A signing bonus of options to purchase 150,000 shares granted to each executive were fully vested at the date of the grant and exercisable at $1.20 per share through August 22, 2017. Ten year options to purchase 50,000 shares of Common Stock are to be granted at fair market value on each anniversary date of the contract and extension commencing March 1, 2008. Termination pay of one year base salary based upon the scheduled annual salary of each executive officer for the next contract year, plus the amount of bonuses paid (or entitle to be paid) to the executive for the current fiscal year of the preceding fiscal year, whichever is higher.
	On April 7, 2010, the Board of Directors approved a five-year extension of the employment contract of Dean L. Julia and Michael D. Trepeta to expire on March 1, 2015.  The Board approved the continuation of each officer’s current salary and scheduled salary increases on March 1st of each year. The Board also approved a signing bonus of stock options to purchase 200,000 shares granted to each officer which is fully vested at the date of grant and exercisable at $.50 per share through April 7, 2020; ten-year stock options to purchase 100,000 shares of Common Stock to be granted to each officer at fair market value on each anniversary date of the contract and extension thereof commencing March 1, 2011; and termination pay of one year base salary based upon the scheduled annual salary of each executive officer for the next contract year plus the amount of bonuses paid or entitled to be paid to the executive for the current fiscal year or the preceding fiscal year, whichever is higher.  In the event of termination, the executives will continue to receive all benefits included in the employment agreement through the scheduled expiration date of said employment agreement prior to the acceleration of the termination date thereof.
	In July 2012, the Company approved and in January 2013 the Company implemented amending the employment agreements of Messrs. Julia and M. Trepeta to expire on February 28, 2017, subject to an automatic one year renewal on March 1, 2013 and on each March 1stthereafter, unless the Employment Agreement is terminated in accordance with its terms on or before December 30th of the prior calendar year. In the event of termination without cause, the executives will continue to receive all salary and benefits included in the employment agreement through the scheduled expiration date of said employment agreement prior to the acceleration of the termination date thereof, plus one year termination pay.
	On May 28, 2013, the Company approved amending the employment agreements of Messrs. Julia and Trepeta to provide that each officer may choose an annual bonus equal to 5% of pre-tax earnings for the most recently completed year before deduction of annual bonuses paid to officers or, in the event majority control of the Company is acquired by a person or a group of persons during the prior fiscal year, the officer may choose to receive the aforementioned bonus or 1% of the control consideration paid by acquirer(s) to acquire majority control of the Company.

11_FACILITIES

11. FACILITIES	9 Months Ended
	Sep. 30, 2014
Facilities	'
11. FACILITIES	'
	NOTE 11: FACILITIES
	In February 2012, the Company entered into a lease agreement for new executive office space of approximately 4,200 square feet located at 600 Old Country Road, Suite 541, Garden City, NY 11530.   The lease agreement is for 63 months, commencing April 2012 and expiring September 2017. The annual rent under this office facility for the first year is estimated at $127,000, including electricity, subject to an annual increase of 3%. In the event of a default in which the Company is evicted from the office space, Mobiquity would be responsible to the landlord for an additional payment of rent of $160,000 in the first year of the lease, an additional payment of $106,667 in the second year of the lease and an additional payment of rent of $53,333 in the third year of the lease. Such additional rent would be payable at the discretion of the Company in cash or in Common Stock of the Company.
	In July of 2014, the Company acquired additional rental space on a month to month basis to provide working space for the Mobiquity segment of the Company. The additional space is located in the current office building as the executive offices, located at 600 Old Country Road in Garden City New York.
	The Company leases office space under non-cancelable operating leases in Farmingville, NY expiring in November 2014. The Company is obligated for the payment of real estate taxes under these leases. The Company is also currently leasing additional office space on a month-to-month basis. The Company also leases approximately 1,200 square feet of office and warehouse space in Spain at a monthly cost of approximately $2,200. Minimum future rentals under non-cancelable lease commitments are as follows:
	YEARS ENDING DECEMBER 31,
	2014		32,000
	2015		135,000
	2016		139,000
	2017 and thereafter		36,000
		$	342,000
	Rent and real estate tax expense was approximately $359,762 and $199,704 for the three months ended September 30, 2014 and 2013, respectively. Rent and real estate tax expense was approximately $955,283 and $595,291 for the nine months ended September 30, 2014 and 2013, respectively.
	In July 2014, we entered into an amendment to our master lease agreement with Simon Property Group. This amendment provides for us to expand our location-based mobile mall network footprint to 240 Simon malls across the United States. Our agreement with Simon currently expires December 31, 2017, subject to possible annual extension pursuant to the terms of said agreement. Our agreement with Simon requires the company to maintain letters of credit for each calendar year under the agreement represented by the minimum amount of rent due for such calendar year. For 2015, the minimum rent of $2.7 million has been secured through two bank letters of credit, one of which was issued in the amount of $1,350,000 utilizing the funds of a non-affiliated stockholder and the second letter of credit was obtained in the same amount through the funds of Thomas Arnost, our Executive Chairman. In the event Simon draws down upon either letter of credit, we have 30 days after the draw down to obtain replacement letters of credit. Each person who secured our letters of credit has the opportunity to notify us that they wish to turn the cash funds securing the letters of credit over to us and to convert such funds into Common Stock at a conversion price of $1.00 per share. In the event Mr. Arnost were to elect to convert his letter of credit into shares of Common Stock, he would receive 1,350,000 shares of Common Stock. Also, each person who issued the letter of credit is receiving quarterly, while the letters of credit are outstanding, options to purchase 12,500 shares of Common Stock, exercisable at the prevailing market price per share on the date of grant and interest at the rate of 6% per annum on the monies that they have had to set aside in their bank accounts and are unable to have access to such monies.

12_ACQUISITION_OF_CERTAIN_ASSE

12. ACQUISITION OF CERTAIN ASSETS OF FUTURLINK	9 Months Ended
	Sep. 30, 2014
Acquisition Of Certain Assets Of Futurlink	'
12. ACQUISITION OF CERTAIN ASSETS OF FUTURLINK	'
	NOTE 12: ACQUISITION OF CERTAIN ASSETS OF FUTURLINK
	In March 2013, the Company formed as a wholly-owned subsidiary, Mobiquity Wireless, SLU in Spain. Mobiquity Wireless then acquired the assets of FuturLink at a cost of approximately $160,200, which cash was paid from the Company’s current working capital. These assets include, without limitation, the FuturLink technology (U.S. patent applications and source codes), trademark(s) and access point (proximity marketing) component parts.
	As the technology owner, the Company realized immediate benefits and will leverage the hardware and software included in its purchase to expand its mall-based footprint in the United States. The acquisition of FuturLink’s technology and corresponding U.S. patent applications provides the Company with the flexibility and autonomy to; improve, upgrade and integrate new ideas and cutting edge technologies into its existing platform. This will allow the Company to evolve as new technologies emerge.
	The Company believes that the intellectual property of FuturLink which is now owned by the Company will be a valuable asset to the Company as it moves forward with its technology platform. In the event our intellectual property positions are challenged, invalidated, circumvented or expire, or if we fail to prevail in future intellectual property litigation, our business could be adversely affected.  Our success depends in part on our ability to defend our intellectual property rights. Third parties may seek to challenge, invalidate or circumvent our intellectual property rights. In addition, our intellectual property positions might not protect us against competitors with similar products or technologies because competing products or technologies may not infringe our intellectual property rights. Also, there are third parties who have patents or pending patent applications that they may claim necessitate payment of a royalty or prevent us from commercializing our proprietary rights in certain territories. Intellectual property disputes are frequent, costly and can preclude, delay or increase the cost of commercialization of products and/or services.

13_COMMITTED_EQUITY_FACILITY_A

13. COMMITTED EQUITY FACILITY AGREEMENT/REGISTRATION RIGHTS AGREEMENT	9 Months Ended
	Sep. 30, 2014
Committed Equity Facility Agreementregistration Rights Agreement	'
13. COMMITTED EQUITY FACILITY AGREEMENT/REGISTRATION RIGHTS AGREEMENT	'
	NOTE 13: COMMITTED EQUITY FACILITY AGREEMENT/REGISTRATION RIGHTS AGREEMENT
	On December 12, 2012, the Company finalized a committed equity facility (the “Equity Facility”) with TCA whereby the parties entered into as of May 31, 2012 (i) a committed equity facility agreement (the “Equity Agreement”) and (ii) a registration rights agreement (the “Registration Rights Agreement”).
	Committed Equity Facility Agreement
	On December 12, 2012, the Company finalized an Equity Agreement with TCA. Pursuant to the terms of the Equity Agreement, for a period of twenty-four months commencing on the effective date of the Registration Statement (as defined herein), TCA shall commit to purchase up to $2,000,000 of Common Stock (the “Shares”), pursuant to Advances (as defined below), covering the Registrable Securities (as defined below). The purchase price of the Shares under the Equity Agreement is equal to ninety-five percent (95%) of the lowest daily volume weighted average price of the Common Stock during the five (5) consecutive trading days after the Company delivers to TCA an Advance notice in writing requiring TCA to advance funds (an “Advance”) to the Company, subject to the terms of the Equity Agreement.
	The “Registrable Securities” include (i) the Shares; and (ii) any securities issued or issuable with respect to the Shares by way of exchange, stock dividend or stock split or in connection with a combination of shares, recapitalization, merger, consolidation or other reorganization or otherwise.
	As further consideration for TCA entering into and structuring the Equity Facility, the Company shall pay to TCA a fee by issuing to TCA that number of shares of the Common Stock that equal a dollar amount of one hundred thousand dollars ($100,000) (the “Facility Fee Shares”). In the event the value of the Facility Fee Shares issued to TCA does not equal $100,000 after a ninth month evaluation date, the Equity Agreement provides for an adjustment provision allowing for necessary action to adjust the number of shares issued. In September 2012, the Company issued 196,078 shares of Common Stock as the initial Facility Fee Shares. In March 2013, TCA notified the Company that the facility fee of $100,000 needed to be paid in additional shares or cash. In this respect, the 196,078 shares of Common Stock previously advance by the Company to TCA toward the facility fee were sold by TCA and it realized net proceeds of approximately $48,000. In March 2013, the Company elected to pay the remaining facility fee in cash.
	Registration Rights Agreement
	On December 12, 2012, the Company finalized the Registration Rights Agreement with TCA. Pursuant to the terms of the Registration Rights Agreement, the Company is obligated to file a registration statement (the “Registration Statement”) with the U.S. Securities and Exchange Commission (the “SEC’) to cover the Registrable Securities. The Company must use its commercially reasonable efforts to cause the Registration Statement to be declared effective by the SEC. The Registration Statement on Form S-1 was filed by the Company with the SEC in March 2013 and was declared effective by the SEC in April 2013.
	Termination of Committed Equity Facility Agreement and Registration Rights Agreement
	In March 2014, the Company and TCA agreed to terminate the Committed Equity Facility Agreement and Registration Rights Agreement with no further obligations to each other. A total of 8,000 shares were sold pursuant to the Facility Agreement. On April 22, 2014, the Company removed from registration the unsold 4,992,000 shares of Common Stock.

14_COMMON_STOCK_PURCHASE_AGREE

14. COMMON STOCK PURCHASE AGREEMENT	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
14. COMMON STOCK PURCHASE AGREEMENT	'
	NOTE 14: COMMON STOCK PURCHASE AGREEMENT
	On March 31, 2014, the Company entered into a common stock purchase agreement (referred to herein as the “Purchase Agreement”), with Aspire Capital Fund, LLC, an Illinois limited liability company (referred to herein as “Aspire Capital”), which provides that, upon the terms and subject to the conditions and limitations set forth therein, Aspire Capital is committed to purchase up to an aggregate of $15.0 million of Common Stock over the approximately 24-month term of the Purchase Agreement. In consideration for entering into the Purchase Agreement, concurrently with the execution of the Purchase Agreement, we issued to Aspire Capital 1,000,000 shares of Common Stock as a commitment fee (referred to in herein as the “Commitment Shares”). Upon execution of the Purchase Agreement, we sold to Aspire Capital 1,000,000 shares of Common Stock (referred to herein as the “Initial Purchase Shares”). Concurrently with entering into the Purchase Agreement, we also entered into a registration rights agreement with Aspire Capital (referred to herein as the “Registration Rights Agreement”), in which we agreed to file one or more registration statements as permissible and necessary to register under the Securities Act of 1933, as amended, or the Securities Act, the sale of the shares of Common Stock that have been and may be issued to Aspire Capital under the Purchase Agreement.
	Pursuant to the Purchase Agreement and the Registration Rights Agreement, the Company was obligated to register 15,000,000 shares of Common Stock under the Securities Act, which includes the Commitment Shares and Initial Purchase Shares that have already been issued to Aspire Capital and an additional 13,000,000 shares of Common Stock which the Company may issue to Aspire Capital after the registration statement is declared effective under the Securities Act. Said Registration Statement was declared effective by the SEC on April 28, 2014.
	Since April 28, 2014, the effective date of the Registration Statement, on any trading day on which the closing sale price of our Common Stock exceeds $0.16, we have the right, in our sole discretion, to present Aspire Capital with a purchase notice (each, a “Purchase Notice”), directing Aspire Capital (as principal) to purchase up to 200,000 shares of Common Stock per trading day, provided that the aggregate price of such purchase shall not exceed $250,000 per trading day, up to $15.0 million of Common Stock in the aggregate at a per share price (the “Purchase Price”) calculated by reference to the prevailing market price of the Common Stock (as more specifically described below).
	In addition, on any date on which we submit a Purchase Notice for 200,000 shares to Aspire Capital and the closing sale price of the Common Stock is equal to or greater than $0.50 per share, we also have the right, in our sole discretion, to present Aspire Capital with a volume-weighted average price purchase notice (each, a “VWAP Purchase Notice”) directing Aspire Capital to purchase an amount of stock equal to up to 30% of the aggregate shares of Common Stock traded on the OTCQB on the next trading day (the “VWAP Purchase Date”), subject to a maximum number of shares we may determine (the “VWAP Purchase Share Volume Maximum”) and a minimum trading price (the “VWAP Minimum Price Threshold”) (as more specifically described below). The purchase price per Purchase Share pursuant to such VWAP Purchase Notice (the “VWAP Purchase Price”) is calculated by reference to the prevailing market price of Common Stock (as more specifically described below).
	The Purchase Agreement provides that the Company and Aspire Capital shall not affect any sales under the Purchase Agreement on any purchase date where the closing sale price of the Common Stock is less than $0.16 per share (the “Floor Price”). This Floor Price and the respective prices and share numbers in the preceding paragraphs shall be appropriately adjusted for any reorganization, recapitalization, non-cash dividend, stock split, reverse stock split or other similar transaction. There are no trading volume requirements or restrictions under the Purchase Agreement, and the Company will control the timing and amount of any sales of Common Stock to Aspire Capital. Aspire Capital has no right to require any sales by us, but is obligated to make purchases from us as the Company directs in accordance with the Purchase Agreement. There are no limitations on use of proceeds, financial or business covenants, restrictions on future fundings, rights of first refusal, participation rights, penalties or liquidated damages in the Purchase Agreement. The Purchase Agreement may be terminated by the Company at any time, at its discretion, without any penalty or cost to the Company.

15_SUBSEQUENT_EVENTS

15. SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2014
Subsequent Events	'
15. SUBSEQUENT EVENTS	'
	NOTE 15: SUBSEQUENT EVENTS
	In November 2014, the Company borrowed on an unsecured basis $1.0 million. This loan is repayable in two years together with interest at the rate of 4% per annum.
	The Company has evaluated all subsequent events through the filing date of this Form 10-Q/A for appropriate accounting and disclosures.

2_SUMMARY_OF_SELECTED_SIGNIFIC1

2. SUMMARY OF SELECTED SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2014
BASIS OF PRESENTATION	'
	BASIS OF PRESENTATION
	The accompanying condensed consolidated financial statements include the accounts of the Company (formerly known as Ace Marketing & Promotions, Inc.), and its wholly owned subsidiaries, Mobiquity Networks, Ace Marketing and Mobiquity Wireless S.L.U. All intercompany accounts and transactions have been eliminated in consolidation. The accompanying condensed consolidated financial statements and footnotes thereto are unaudited.
	The Condensed Consolidated Balance Sheets as of September 30, 2014 and December 31, 2013, the Condensed Consolidated Statements of Operations for the three months and nine months ended September 30, 2014 and 2013 and the Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2014 and 2013 have been prepared by the Company without audit, and in accordance with the requirements of Form 10-Q/A and, therefore, they do not include all information and footnotes necessary for a fair presentation of financial position, results of operations, and cash flows in conformity with accounting principles generally accepted in the United States of America. In the opinion of Company management, the accompanying unaudited condensed consolidated financial statements contain all adjustments necessary to present fairly in all material respects our financial position as of September 30, 2014, results of operations for the three months and nine months ended September 30, 2014 and 2013 and cash flows for the nine months ended September 30, 2014 and 2013. All such adjustments are of a normal recurring nature. The results of operations and cash flows for the nine months ended September 30, 2014 are not necessarily indicative of the results to be expected for the full year. The Company has evaluated subsequent events through the filing of this Form 10-Q/A with the SEC, and determined there have not been any events that have occurred that would require adjustments to our unaudited Condensed Financial Statements.
	The information contained in this report on Form 10-Q/A should be read in conjunction with our Form 10-K for the Company’s fiscal year ended December 31, 2013.
ESTIMATES	'
	ESTIMATES
	The preparation of financial statements in conformity with 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 revenues and expenses during the reporting period. Actual results could differ from those estimates.
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	FAIR VALUE OF FINANCIAL INSTRUMENTS
	Effective January 1, 2008, the Company adopted FASB ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, and establishes a framework for measuring fair value and expands disclosure about such fair value measurements. The adoption of ASC 820 did not have an impact on the Company’s financial position or operating results, but did expand certain disclosures.
	ASC 820 defines fair value as 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. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:
		Level 1:	Observable inputs such as 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 for which there is little or no market data, which require the use of the reporting entity’s own assumptions.
	Cash and cash equivalents include money market securities that are considered to be highly liquid and easily tradable as of September 30, 2014 and 2013. These securities are valued using inputs observable in active markets for identical securities and are therefore classified as Level 1 within our fair value hierarchy.
	The carrying amounts of financial instruments, including accounts receivable, accounts payable and accrued liabilities, and promissory note, approximated fair value as of September 30, 2014 and 2013, because of the relatively short-term maturity of these instruments and their market interest rates.
CASH AND CASH EQUIVALENTS	'
	CASH AND CASH EQUIVALENTS
	The majority of cash is maintained with a major financial institution in the United States.  Deposits with this bank may exceed the amount of insurance provided on such deposits. Generally, these deposits may be redeemed on demand and, therefore, bear minimal risk.  The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
ALLOWANCE FOR DOUBTFUL ACCOUNTS	'
	ALLOWANCE FOR DOUBTFUL ACCOUNTS - Management must make estimates of the uncollectability of accounts receivable. Management specifically analyzes accounts receivable and analyzes historical bad debts, customer concentrations, customer credit-worthiness, current economic trends and changes in customer payment terms when evaluating the adequacy of the allowance for doubtful accounts.
INVENTORY	'
	INVENTORY - Inventory is recorded at cost (First In, First Out) and is comprised of finished goods. The Company maintains an inventory on hand for its largest customer’s frequent order items. All items held are branded for the customer, therefore are not available for public distribution. The Company has an agreement with this customer, for cost recovery, if vendor relationship is terminated. There has been no reserves placed on inventory, based on this arrangement.
PROPERTY AND EQUIPMENT	'
	PROPERTY AND EQUIPMENT - Property and equipment are stated at cost. Depreciation is provided using the straight-line method over the estimated useful lives of the related assets. Leasehold improvements are being amortized using the straight-line method over the estimated useful lives of the related assets or the remaining term of the lease. The costs of additions and improvements, which substantially extend the useful life of a particular asset, are capitalized. Repair and maintenance costs are charged to expense. When assets are sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the account and the gain or loss on disposition is reflected in operating income.
LONG LIVED ASSETS	'
	LONG LIVED ASSETS - Long-lived assets such as property, equipment and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable. When required impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset.  When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets.  We did not recognize any impairment losses for any periods presented.
WEBSITE TECHNOLOGY	'
	WEBSITE TECHNOLOGY - Website technology developed during the year was capitalized for the period of development and testing. Expenditures during the planning stage and after implementation have been expensed in accordance with ASC985.
ADVERTISING COSTS	'
	ADVERTISING COSTS - Advertising costs are expensed as incurred. For the three months ended September 30, 2014 and 2013 there were advertising costs of zero and $500, respectively. In the nine months ended September 30, 2014 and 2013, there were advertising costs of $288 and $3,840, respectively.
ACCOUNTING FOR STOCK BASED COMPENSATION	'
	ACCOUNTING FOR STOCK BASED COMPENSATION - Stock based compensation cost is measured at the grant date fair value of the award and is recognized as expense over the requisite service period. The Company uses the Black-Sholes option-pricing model to determine fair value of the awards, which involves certain subjective assumptions. These assumptions include estimating the length of time employees will retain their vested stock options before exercising them (“expected term”), the estimated volatility of the Common Stock price over the expected term (“volatility”) and the number of options for which vesting requirements will not be completed (“forfeitures”). Changes in the subjective assumptions can materially affect estimates of fair value stock-based compensation, and the related amount recognized on the consolidated statements of operations.
BENEFICIAL CONVERSIONS	'
	BENEFICIAL CONVERSIONS - Debt instruments that contain a beneficial conversion feature are recorded as deemed interest to the holders of the convertible debt instruments. The beneficial conversion is calculated as the difference between the fair value of the underlying Common Stock less the proceeds that have been received for the debt instrument limited to the value received. The beneficial conversion amount is recorded as interest expense and an increase to additional paid-in-capital.  The beneficial conversion has been fully accreted to the face value of the original loan and interest expense has been recognized.
FOREIGN CURRENCY TRANSLATIONS	'
	FOREIGN CURRENCY TRANSLATIONS - The Company’s functional and reporting currency is the U.S. dollar. We own a subsidiary in Europe. Our subsidiary’s functional currency is the EURO. All transactions initiated in EUROs are translated into U.S. dollars in accordance with ASC 830-30, “Translation of Financial Statements,” as follows:
		(i)	Monetary assets and liabilities at the rate of exchange in effect at the balance sheet date.
		(ii)	Fixed assets and equity transactions at historical rates.
		(iii)	Revenue and expense items at the average rate of exchange prevailing during the period.
	Adjustments arising from such translations are deferred until realization and are included as a separate component of stockholders’ equity as a component of comprehensive income or loss. Therefore, translation adjustments are not included in determining net income (loss) but reported as other comprehensive income.
	No significant realized exchange gains or losses were recorded since March 7, 2013 (date of acquisition of subsidiary) to September 30, 2014.
INCOME TAXES	'
	INCOME TAXES - Deferred income taxes are recognized for temporary differences between financial statement and income tax basis of assets and liabilities for which income tax or tax benefits are expected to be realized in future years. A valuation allowance is established to reduce deferred tax assets, if it is more likely than not, that all or some portion of such deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the enactment date.
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	'
	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS
	In May 2014, FASB issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. The revenue recognition standard affects all entities that have contracts with customers, except for certain items. The new revenue recognition standard eliminates the transaction and industry specific revenue recognition guidance under current GAAP and replaces it with a principle-based approach for determining revenue recognition. Public entities are required to adopt the revenue recognition standard for reporting periods beginning after December 15, 2016, and interim and annual reporting periods thereafter. Early adoption is not permitted for public entities. The Company has reviewed the applicable ASU and has not, at the current time, quantified the effects of this pronouncement, however management believes that there will be no material effect on the consolidated financial statements.
	In September 2014, FASB issued Accounting Standards Update (ASU) No. 2014-12 Compensation — Stock Compensation (Topic 718), Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. A performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition under Accounting Standards Codification (ASC) 718, Compensation — Stock Compensation. As a result, the target is not reflected in the estimation of the award’s grant date fair value. Compensation cost would be recognized over the required service period, if it is probable that the performance condition will be achieved. The guidance is effective for annual periods beginning after 15 December 2015 and interim periods within those annual periods. Early adoption is permitted. Management has reviewed the ASU and believes that they currently account for these awards in a manner consistent with the new guidance, therefore there is no anticipation of any effect to the consolidated financial statements.
	We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.
Ace Marketing and Promotions, Inc. [Member]	'
REVENUE RECOGNITION	'
	REVENUE RECOGNITION - Ace Marketing
	Revenue is recognized when title and risk of loss transfers to the customer and the earnings process is complete. In general, title passes to our customers upon the customer's receipt of the merchandise. Revenue is recognized on a gross basis since the Company has the risks and rewards of ownership, latitude in selection of vendors and pricing, and bears all credit risk. Advance payments made by customers are included in customer deposits. The Company records all shipping and handling fees billed to customers as revenues and related costs as cost of goods sold, when incurred. Additional source of revenue, derived from emails/texts directly to consumers are recognized under contractual arrangements. Revenue from this advertising method is recognized at the time of service provided.
Mobiquity Networks Inc [Member]	'
REVENUE RECOGNITION	'
	Revenue Recognition – Mobiquity Networks
	Mobiquity has three avenues of income with our beacon platform, Bluetooth Push and Wi-Fi. Revenue is realized with the signing of the contract. The customer signs for a specific campaign costing a specific amount billed before the campaign is put into action. Revenue is recognized the same way for the three avenues of income.
	The first option to earn revenue with the beacon platform is for customers to do campaigns,  advertising on our platform, either directly through their app or through 3rd party apps. The second option to earn revenue is through a share on campaigns, a retailer would install our beacon SDK on their app, to which they would sell advertising on. Revenue they earn would be shared with Mobiquity. The third option would be though selling data.

5_STOCK_COMPENSATION_Tables

5. STOCK COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of stock based compensation expense	'
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2014		2013		2014		2013
	Employee stock-based compensation - option grants	$	430,466	$	51,928	$	1,343,803	$	175,248
	Employee stock-based compensation - stock grants		–		–		–		–
	Non-Employee stock-based compensation - option grants		73,502		55,055		110,008		284,655
	Non-Employee stock-based compensation - stock grants		–		186,904		370,748		812,401
	Non-Employee stock-based compensation-stock warrant				38,110		321,603		111,334
	Total	$	503,968	$	331,997	$	2,146,162	$	1,383,638

6_STOCK_OPTION_PLAN_Tables

6. STOCK OPTION PLAN (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of weighted average assumptions made in calculating the fair value of options	'
	The weighted average assumptions made in calculating the fair values of options granted during the three and nine months ended September 30, 2014 and 2013 are as follows:
		Three Months Ended								Nine Months Ended
		30-Sep								30-Sep
		2014				2013				2014				2013
	Expected volatility		78.68%				172.77%				46.67%				127.49%
	Expected dividend yield						–								–
	Risk-free interest rate		1.95%				0.57%				2.43%				0.78%
	Expected term (in years)		6.25				5				8.34				5.57
Option activity	'
		Share				Weighted				Weighted				Aggregate
						Average				Average				Intrinsic
						Exercise				Remaining				Value
						Price				Contractual
										Term
	Outstanding, January 1, 2014		7,045,000				0.63				2.04			$	314,750
	Granted		6,785,000				0.42				7.87				150,000
	Exercised		–
	Cancelled & Expired		(100,000	)			0.9
	Outstanding, September 30, 2014		13,730,000				0.52				5.83			$	253,250
	Options exercisable, September 30, 2014		12,063,332				0.53				5.98			$	253,250
Assumptions for Warrants	'
	The weighted average assumptions made in calculating the fair value of warrants granted during the three and nine months ended September 30, 2014 and 2013 are as follows:
		Three Months Ended								Nine Months Ended
		30-Sep								30-Sep
		2014				2013				2014				2013
	Expected volatility		0%				61.13%				138.35%				65.61%
	Expected dividend yield						–								–
	Risk-free interest rate		0%				0.57%				1.49%				0.78%
	Expected term (in years)		0				2.03				4.42				4.13
Warrant activity	'
				Share				Weighted				Weighted				Aggregate
								Average				Average				Intrinsic
								Exercise				Remaining				Value
								Price				Contractual
												Term
	Outstanding, January 1, 2014				19,640,375			$	.55				2.32			$	–
	Granted				5,566,339			$	0.7				3.73				–
	Exercised				(185,000	)
	Expired				(1,447,800	)
	Outstanding, September 30, 2014				23,573,914			$	0.59				2.65				47,500
	Warrants exercisable, September 30, 2014				23,573,914			$	0.59				2.65			$	47,500

8_PRIVATE_PLACEMENT_Tables

8. PRIVATE PLACEMENT (Tables)	9 Months Ended
	Sep. 30, 2014
Private Placement	'
PRIVATE PLACEMENT FINANCING	'
	Since 1999, we have relied primarily on equity financings from outside investors to supplement our cash flow from operations. Since January 1, 2012, we have completed the various financing summarized below.
	Date	Dollar Amount	# of Securities Sold
	Jan-12	$575,000	958,338 common shares and warrants to purchase 191,671 common shares; also issued 197,860 penalty shares for electing not to register resale of securities.
	Apr-12	270,000	Exercise of 900,000 warrants
	April/May 2012	470,000	Issued preferred stock, which was subsequently converted into 1,361,333 shares and warrants to purchase 41,667 common shares
	Jul-12	606,240	Issued 2,020,799 common shares, 673,600 warrants and 258,333 additional common shares for failing to reach certain performance milestones.
	Nov-12	$301,000	Issued 1,003,334 common shares and warrants to purchase 501,667 shares.
	2013	5,562,816 (1)	Issued 19,125,000 common shares and warrants to purchase 9,562,000 shares
	January/February 2014	2,160,300	Issued 7,201,000 common shares and warrants to purchase 3,600,000 shares
	Mar-14	500,000	Issued 2,000,000 common shares.
	Jul-14	1,000,000	Issued 2,000,000 shares and warrants to purchase 1,000,000 shares
	Jul-14	250,000 (2)	Issued convertible note in the principal amount of $250,000 and warrants to purchase 125,000 shares
	____________________
		-1	Three of our officers and directors purchase a total of $340,000 of securities sold in 2013/2014 private placements.
		-2	Convertible notes: bear interest at 6%, with semiannual interest payments on January 31 and July 31, commencing on January 31, 2015; maturing on July 31, 2017, unless redeemed. At the option of the note holder the principle and accrued interest is convertible at the greater of $0.50 per share or 85% of the variable weighted average price “VWAP”). In the event of the Company’s closing sales price of $1.00 per share on the OTCQB for at least 10 trading days with a VWAP of at least 25,000 shares, then the Notes shall automatically convert at 85% of the VWAP. Each warrant is exercisable at the option of the warrant holder at an exercise price of $1.20 per share through July 31, 2017.

9_SEGMENT_INFORMATION_Tables

9. SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
Schedule of segment information	'
	Corporate management defines and reviews segment profitability based on the same allocation methodology as presented in the segment data tables below:
		Quarter Ended September 30, 2014
		Ace Marketing & Promotions, Inc.		Mobiquity Networks, Inc.		Total
	Revenues, net	$	712,544		1,500	$	714,044
	Operating (loss), before interest amortization, depreciation and taxes		-891,940		-1,067,634		-1,959,574
	Interest income		45				45
	Interest (expense)		-40,621				-40,621
	Depreciation and amortization		-26,506		-54,250		-80,756
	Net Loss		-959,022		-1,121,884		-2,080,906
	Assets at September 30, 2014		2,041,210		694,204		2,735,414
	All intersegment sales and expenses have been eliminated from the table above.
		Nine Months Ended September 30, 2014
		Ace Marketing & Promotions, Inc.		Mobiquity Networks, Inc.		Total
	Revenues, net	$	2,155,895		117,500	$	2,273,395
	Operating (loss), before interest amortization, depreciation and taxes		-3,307,802		-2,731,778		-6,039,580
	Interest income		138				138
	Interest (expense)		-64,111				-64,111
	Depreciation and amortization		-78,170		-165,744		-243,914
	Net Loss		-3,449,945		-2,897,522		-6,347,467
	Assets at September 30, 2014		2,041,210		694,204		2,735,414

11_FACILITIES_Tables

11. FACILITIES (Tables)	9 Months Ended
	Sep. 30, 2014
Facilities Tables	'
Minimum future rentals under non-cancelable lease commitments	'
	Minimum future rentals under non-cancelable lease commitments are as follows:
	YEARS ENDING DECEMBER 31,
	2014		32,000
	2015		135,000
	2016		139,000
	2017 and thereafter		36,000
		$	342,000

2_SUMMARY_OF_SELECTED_SIGNIFIC2

2. SUMMARY OF SELECTED SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Accounting Policies [Abstract]	'	'	'	'
Advertising costs	$0	$500	$288	$3,840

3_LOSS_PER_SHARE_Details_Narra

3. LOSS PER SHARE (Details Narrative)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Net Loss Per Common Share:	'	'
Number of anti-dilutive common shares	37,304,000	23,179,000

4_CONVERTIBLE_PROMISSORY_NOTE_

4. CONVERTIBLE PROMISSORY NOTE (Details Narrative) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014
			Convertible Promissory Note [Member]	Security Agreement [Member]	Security Agreement [Member]
Convertible promissory note balance	$322,000	$322,000	'	$322,000	$322,000
Proceeds from convertible notes	'	'	250,000	'	'
Maturity date	'	'	31-Jul-17	'	'
Warrants issued	'	'	125,000	'	'
Conversion price	'	'	$1.20	'	'
Beneficial conversion feature	'	'	'	$116,667	'

5_STOCK_COMPENSATION_Details

5. STOCK COMPENSATION (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Total stock-based compensation expense	$503,968	$331,997	$2,146,162	$1,383,638
Option Grants [Member]	'	'	'	'
Total stock-based compensation expense	430,466	51,928	1,343,803	175,248
Stock Grants [Member]	'	'	'	'
Total stock-based compensation expense	0	0	0	0
Non-Employee Option Grants [Member]	'	'	'	'
Total stock-based compensation expense	73,502	55,055	110,008	284,655
Non-Employee Stock Grants [Member]	'	'	'	'
Total stock-based compensation expense	0	186,904	370,748	812,401
Non-Employee Stock Warrants [Member]	'	'	'	'
Total stock-based compensation expense	$0	$38,110	$321,603	$111,334

6_STOCK_OPTION_PLAN_DetailsAss

6. STOCK OPTION PLAN (Details-Assumptions)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Options [Member]	'	'	'	'
Expected volatility	78.68%	172.77%	46.67%	127.49%
Expected dividend yield	'	0.00%	'	0.00%
Risk-free interest rate	1.95%	0.57%	2.43%	0.78%
Expected term (in years)	'6 years 3 months	'5 years	'8 years 4 months 2 days	'5 years 6 months 26 days
Warrants [Member]	'	'	'	'
Expected volatility	0.00%	61.13%	138.35%	65.61%
Expected dividend yield	'	0.00%	'	0.00%
Risk-free interest rate	0.00%	0.57%	1.49%	0.78%
Expected term (in years)	'	'2 years 11 days	'4 years 5 months 1 day	'4 years 1 month 17 days

6_STOCK_OPTION_PLAN_DetailsOpt

6. STOCK OPTION PLAN (Details-Option activity) (Options [Member], USD $)	9 Months Ended
	Sep. 30, 2014
Options [Member]	'
Shares	'
Shares outstanding - beginning	7,045,000
Shares granted	6,785,000
Shares exercised	0
Shares cancelled and expired	-100,000
Shares outstanding - ending	13,730,000
Shares exercisable	12,063,332
Weighted Average Exercise Price	'
Weighted average exercise price - beginning	$0.63
Weighted average exercise price - shares granted	$0.42
Weighted average exercise price - shares Cancelled	$0.90
Weighted average exercise price - ending	$0.52
Weighted average exercise price - exercisable	$0.53
Weighted Average Remaining Contractural Term	'
Weighted average contractural term - beginning	'2 years 15 days
Weighted average contractural term - granted	'7 years 10 months 13 days
Weighted average contractural term - ending	'5 years 9 months 29 days
Weighted average contractural term - exercisable	'5 years 11 months 23 days
Aggregate Intrinsic Value	'
Aggregate intrinsic value - beginning	$314,750
Aggregate intrinsic value - granted	150,000
Aggregate intrinsic value - ending	253,250
Aggregate intrinsic value - exercisable	$253,250

6_STOCK_OPTION_PLAN_DetailsWar

6. STOCK OPTION PLAN (Details-Warrants outstanding) (Warrants [Member], USD $)	9 Months Ended
	Sep. 30, 2014
Warrants [Member]	'
Shares	'
Shares outstanding - beginning	19,640,375
Shares granted	5,566,339
Shares exercised	-185,000
Shares cancelled and expired	-1,447,800
Shares outstanding - ending	23,573,914
Shares exercisable	23,573,914
Weighted Average Exercise Price	'
Weighted average exercise price - beginning	$0.55
Weighted average exercise price - shares granted	$0.70
Weighted average exercise price - ending	$0.59
Weighted average exercise price - exercisable	$0.59
Weighted Average Remaining Contractural Term	'
Weighted average contractural term - beginning	'2 years 3 months 26 days
Weighted average contractural term - granted	'3 years 8 months 23 days
Weighted average contractural term - ending	'2 years 7 months 24 days
Weighted average contractural term - exercisable	'2 years 7 months 24 days
Aggregate Intrinsic Value	'
Aggregate intrinsic value - ending	$47,500
Aggregate intrinsic value - exercisable	$47,500

6_STOCK_OPTION_PLAN_Details_Na

6. STOCK OPTION PLAN (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Unamortized compensation cost relatd to stock option awards	$492,363	'
Number of shares authorized under the plans	14,000,000	'
Options [Member]	'	'
Weighted average grant date fair value of options	$0.41	$0.42

8_PRIVATE_PLACEMENT_Details

8. PRIVATE PLACEMENT (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
January 2012 [Member]	'
Private placement financing	$575,000
Private placement financing discription	'958,338 common shares and warrants to purchase 191,671common shares; also issued 197,860 penalty shares for electing not to register resale of securities.
April 2012 [Member]	'
Private placement financing	270,000
Private placement financing discription	'Exercise of 900,000 warrants
April/May 2012 [Member]	'
Private placement financing	470,000
Private placement financing discription	'Issued preferred stock, which was subsequently converted into 1,361,333 shares and warrants to purchase 41,667 common shares
July 2012 [Member]	'
Private placement financing	606,240
Private placement financing discription	'Issued 2,020,799 common shares, 673,600 warrants and 258,333 additional common shares for failing to reach certain performance milestones.
November 2012 [Member]	'
Private placement financing	301,000
Private placement financing discription	'Issued 1,003,334 common shares and warrants to purchase 501,667 shares.
2013 [Member]	'
Private placement financing	5,562,816
Private placement financing discription	'Issued 19,125,000 common shares and warrants to purchase 9,562,000 shares
January/February 2014 [Member]	'
Private placement financing	2,160,300
Private placement financing discription	'Issued 7,201,000 common shares and warrants to purchase 3,600,000 shares
March 2014 [Member]	'
Private placement financing	500,000
Private placement financing discription	'Issued 2,000,000 common shares.
July 2014 [Member]	'
Private placement financing	1,000,000
Private placement financing discription	'Issued 2,000,000 shares and warrants to purchase 1,000,000 shares
July 2014 One [Member]	'
Private placement financing	$250,000
Private placement financing discription	'Issued convertible note in the principal amount of $250,000 and warrants to purchase 125,000 shares

9_SEGMENT_INFORMATION_Details

9. SEGMENT INFORMATION (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Revenues, net	$714,044	$668,719	$2,273,395	$2,263,812	'
Operating (loss), before interest amortization, depreciation and taxes	-1,959,574	'	-6,039,580	'	'
Interest income	45	53	138	221	'
Interest (expense)	-40,621	'	-64,111	'	'
Depreciation and amortization	-80,756	'	-243,914	'	'
Net Loss	-2,080,906	-1,193,528	-6,347,467	-4,132,598	'
Assets	2,735,414	'	2,735,414	'	3,228,504
Ace Marketing and Promotions, Inc. [Member]	'	'	'	'	'
Revenues, net	712,544	'	2,155,895	'	'
Operating (loss), before interest amortization, depreciation and taxes	-891,940	'	-3,307,802	'	'
Interest income	45	'	138	'	'
Interest (expense)	-40,621	'	-64,111	'	'
Depreciation and amortization	-26,506	'	-78,170	'	'
Net Loss	-959,022	'	-3,449,945	'	'
Assets	2,041,210	'	2,041,210	'	'
Mobiquity Networks Inc [Member]	'	'	'	'	'
Revenues, net	1,500	'	117,500	'	'
Operating (loss), before interest amortization, depreciation and taxes	-1,067,634	'	-2,731,778	'	'
Depreciation and amortization	-54,250	'	-165,744	'	'
Net Loss	-1,121,884	'	-2,897,522	'	'
Assets	$694,204	'	$694,204	'	'

11_FACILITIES_Details

11. FACILITIES (Details) (USD $)	Sep. 30, 2014
Facilities Details	'
2014	$32,000
2015	135,000
2016	139,000
2017 and thereafter	36,000
Total lease commitment	$342,000

11_FACILITIES_Details_Narrativ

11. FACILITIES (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Facilities Details Narrative	'	'	'	'
Rent and real estate tax expense	$359,762	$199,704	$955,283	$595,291