Reflect Scientific (RSCF) 10-K 31 Mar 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Mar. 31, 2015	Jun. 30, 2014
Document and Entity Information
Entity Registrant Name	REFLECT SCIENTIFIC INC
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Entity Central Index Key	1103090
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding		56,702,501
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Entity Public Float			$1,576,855

REFLECT_SCIENTIFIC_INC_AND_SUB

REFLECT SCIENTIFIC, INC. AND SUBSIDIARIES Consolidated Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
CURRENT ASSETS
Cash	$271,053	$251,463
Accounts receivable, net	256,170	152,583
Inventory, net	215,958	313,092
Prepaid assets	3,100	3,100
Total Current Assets	746,281	720,238
FIXED ASSETS, NET	0	1,226
OTHER ASSETS
Intangible assets, net	34,043	73,184
Goodwill	60,000	60,000
Deposits	3,100	3,100
Total Other Assets	97,143	136,284
TOTAL ASSETS	843,424	857,748
CURRENT LIABILITIES
Accounts payable	59,401	43,430
Short-term lines of credit	20,275	30,526
Convertible debenture	650,000	650,000
Interest payable	646,875	529,875
Customer deposits	18,838	1,060
Accrued expenses	14,464	22,116
Loan from related party	0	80,000
Income taxes payable	100	100
Total Current Liabilities	1,409,953	1,357,107
Total Liabilities	1,409,953	1,357,107
SHAREHOLDERS' EQUITY (DEFICIT)
Preferred stock, $0.01 par value, authorized 5,000,000 shares; no shares issued and outstanding	0	0
Common stock, $0.01 par value, authorized 100,000,000 shares; 56,702,501 and 53,726,967 shares issued and outstanding, respectively	567,024	537,269
Additional paid in capital	19,135,183	18,391,300
Accumulated deficit	-20,268,736	-19,427,928
Total Shareholders' Equity (Deficit)	-566,529	-499,359
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)	$843,424	$857,748

Reflect_Scientific_Inc_Balance

Reflect Scientific, Inc. Balance Sheet (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position
Preferred stock authorized	5,000,000	5,000,000
Preferred stock par value	$0.01	$0.01
Preferred stock outstanding	0	0	0
Preferred stock issued	0	0
Common stock authorized	100,000,000	100,000,000
Common stock par value	$0.01	$0.01
Common stock outstanding	56,702,501	53,726,967	47,213,634
Common stock issued	56,702,501	53,726,967

REFLECT_SCIENTIFIC_INC_AND_SUB1

REFLECT SCIENTIFIC, INC. AND SUBSIDIARIES Consolidated Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Statement
REVENUES	$1,527,927	$1,287,023
COST OF GOODS SOLD	678,297	618,043
GROSS PROFIT	849,630	668,980
OPERATING EXPENSES
Salaries and wages	827,394	638,310
Rent expense	34,215	38,352
Research and development expense	22,135	37,160
General and administrative expense	684,482	638,644
Impairment on goodwill	0	265,895
Gain on sale of fixed asset	0	-50,700
Total Operating Expenses	1,568,226	1,567,661
OPERATING LOSS	-718,596	-898,681
OTHER INCOME (EXPENSE)
Other income	974	3,554
Interest expense	-123,187	-118,071
Total Other Income (Expenses)	-122,213	-114,517
NET LOSS BEFORE INCOME TAX EXPENSE	-840,809	-1,013,198
Income tax expense	0	0
NET LOSS	($840,809)	($1,013,198)
NET LOSS PER SHARE - BASIC AND DILUTED	($0.02)	($0.02)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING - BASIC AND DILUTED	54,232,400	46,918,794

REFLECT_SCIENIFIC_INC_AND_SUBS

REFLECT SCIENIFIC, INC. AND SUBSIDIARIES Consolidated Statements of Shareholders' Equity (Deficit) (USD $)	Common	Additional Paid in Capital	Accumulated Deficit	Total
Stockholders' equity, beginning balance at Dec. 31, 2012	$472,136	$17,978,725	($18,414,730)	$36,131
Common shares, beginning balance at Dec. 31, 2012	47,213,634	0	0	47,213,634
Common stock returned pursuant to agreement, shares	-1,130,000	0	0	-1,130,000
Common stock returned pursuant to agreement, value	-11,300	11,300	0	0
Common stock issued for consulting services, shares	3,668,333	0	0	3,668,333
Common stock issued for consulting services, value	36,683	192,588	0	229,271
Common stock issued to employee, shares	3,975,000	0	0	3,975,000
Common stock issued to employee, value	39,750	208,687	0	248,437
NET INCOME (LOSS)	0	0	-1,013,198	-1,013,198
Stockholders' equity, ending balance at Dec. 31, 2013	537,269	18,391,300	-19,427,928	-499,359
Common shares, ending balance at Dec. 31, 2013	53,726,967	0	0	53,726,967
Common stock issued for consulting services, shares	1,375,534	0	0	1,375,534
Common stock issued for consulting services, value	13,755	343,883	0	357,638
Common stock issued to employee, shares	1,600,000	0	0	0
Common stock issued to employee, value	16,000	400,000	0	416,000
NET INCOME (LOSS)	0	0	-840,809	-840,809
Stockholders' equity, ending balance at Dec. 31, 2014	$567,024	$19,135,183	($20,268,736)	($566,529)
Common shares, ending balance at Dec. 31, 2014	56,702,501	0	0	56,702,501

REFLECT_SCIENTIFIC_INC_AND_SUB2

REFLECT SCIENTIFIC, INC. AND SUBSIDIARIES Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
NET INCOME (LOSS)	($840,809)	($1,013,198)
Depreciation	1,226	8,419
Amortization	39,141	39,142
Stock based compensation	416,000	248,437
Common stock issued for services/interest	357,638	229,271
Gain on sale of fixed asset	0	-50,700
Impairment on goodwill	0	265,895
(Increase) / decrease in accounts receivable	-103,587	-12,651
(Increase) / decrease in inventory	97,134	52,302
(Increase) / decrease in prepaid asset	0	102,667
Increase / (decrease) in accounts payable and accrued expenses	26,097	-35,459
Increase / (decrease) in interest payable	117,000	110,250
Net Cash from Operating Activities	109,840	-55,625
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale of fixed assets	0	50,700
Net Cash from Investing Activities	0	50,700
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from lines of credit	0	4,794
Payments made against lines of credit	-10,250	-48,981
Proceeds from Related Party Note	0	40,000
Payments made against Related Party Note	-80,000	0
Net Cash from Financing Activities	-90,250	-4,187
NET INCREASE (DECREASE) IN CASH	19,590	-9,112
CASH AT BEGINNING OF PERIOD	251,463	260,575
CASH AT END OF PERIOD	271,053	251,463
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest	6,187	7,853
Income taxes	$0	$0

Organization_Consolidation_and

Organization, Consolidation and Presentation of Financial Statements	12 Months Ended
	Dec. 31, 2014
Notes
Organization, Consolidation and Presentation of Financial Statements
	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS
	Cole, Inc. (the Company) was incorporated under the laws of the State of Utah on November 3, 1999. The Company was organized to engage in any lawful activity for which corporations may be organized under the Utah Revised Business Corporation Act.  On December 30, 2003 the Company changed its name to Reflect Scientific, Inc.
	Reflect Scientific
	Reflect Scientific designs, develops and sells scientific equipment for the Life Science and Manufacturing industries. Our business activities include the manufacture and distribution of unique laboratory consumables and disposables such as filtration and purification products, customized sample handling vials, electronic wiring assemblies, high temperature silicone, graphite and vespel/graphite sealing components for use by original equipment manufacturers (“OEM”) in the chemical analysis industries, primarily in the field of gas/liquid chromatography.
	The Company’s chemical detector products serve the analytical instrumentation sector of the Life Sciences market. These optically based chemical detection instruments provide a cost-effective, high-performance alternative for original equipment manufacturers (OEM).   One major use for these detectors is the analysis of whole blood for metabolic diseases.
	Cryometrix
	The Company’s Cryometrix ultra low temperature freezers have technologies that provide energy savings and other critically important benefits to cryo-storage customers in the Life Science related industries.  Ultra low temperature freezers are used in multiple industries for the storage of everything from blood to cancer vaccines.  These types of freezers are used by companies such as hospitals and biotechnology research facilities.  The adaptation of the freezer technology to refrigeration systems used on trailers (“reefers”) for transporting perishable items opens a significant new market.  Trailers can easily be retrofit with the Cryogenix unit, which provides pollutant free and more efficient operations at a cost savings compared to the diesel powered units currently used.
	Julie Martin Scientific Technology (“JMST”)
	The Company manufactures and sells a line of chemical detectors which have broad application in research facilities and laboratories.  The detectors have a price advantage over competitive products, making them affordable for use in laboratories at educational institutions.  The sale of chemical detectors also generates follow on sales of consumable supplies.
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	a. Accounting Method
	The Company’s financial statements are prepared in accordance with accounting principles generally accepted in the United States of America.
	b. Revenue Recognition
	Revenue is only recognized on product sales once the product has been shipped to the customers, persuasive evidence of an agreement exists, the price is fixed or determinable, and collectability is reasonably assured.
	c. Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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.
	d. Cash
	The Company considers all deposit accounts and investment accounts with an original maturity of 90 days or less to be cash equivalents.
	e. Accounts Receivable
	The Company writes off trade receivables when deemed uncollectible.  The Company estimates allowance for doubtful accounts based on the aged receivable balances and historical losses.  The Company charges off uncollectible accounts when management determines there is no possibility of collecting the related receivable. The Company considers accounts receivable to be past due or delinquent based on contractual terms, which is generally net 30 days.
	The Company charged $0 to bad debt expense for the years ended December 31, 2014 and 2013. An analysis of the allowance for doubtful accounts balance at December 31, 2014 determined that no change was required from the $18,714 reserve at December 31, 2013.
	f. Fixed Assets
	Fixed assets are stated at cost.  Expenditure for minor repairs, maintenance, and replacement parts which do not increase the useful lives of the assets are charged to expense as incurred.  All major additions and improvements are capitalized.  Depreciation is computed using the straight-line method.  The lives over which the fixed assets are depreciated range from 5to 7, except for computer equipment, which is depreciated over a 3 year life.
	g. Inventory
	Inventories are stated at the lower of cost or market value based upon the average cost inventory method.  The Company’s inventory consists of parts for scientific vial kits, refrigerant gases, components for the imaging and inspection systems which it builds, and other scientific items.
	h. Advertising Expense
	The Company follows the policy of charging the costs of advertising to expense as incurred.  The Company recognized $17,097 and $16,321 of advertising expense during the years ended December 31, 2014, and 2013, respectively.
	i. Newly Issued Accounting Pronouncements
	In May 2014, the FASB issued a comprehensive new revenue recognition standard which will supersede previous existing revenue recognition guidance. The standard creates a five-step model for revenue recognition that requires companies to exercise judgment when considering contract terms and relevant facts and circumstances. The five-step model includes (1) identifying the contract, (2) identifying the separate performance obligations in the contract, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations and (5) recognizing revenue when each performance obligation has been satisfied. The standard also requires expanded disclosures surrounding revenue recognition. The standard is effective for fiscal periods beginning after December 15, 2016, which will be the Company’s first quarter of fiscal 2017, and allows for either full retrospective or modified retrospective adoption. The Company is currently evaluating the impact of the adoption of this standard on its consolidated financial statements.
	In August 2014, FASB issued ASU No. 2014-15 Preparation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern.  Under GAAP, continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity’s liquidation becomes imminent.  Preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting.  If and when an entity’s liquidation becomes imminent, financial statements should be prepared under the liquidation basis of accounting in accordance with Subtopic 205-30, Presentation of Financial Statements – Liquidation Basis of Accounting.  Even when an entity’s liquidation is not imminent, there may be conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern.  In those situations, financial statements should continue to be prepared under the going concern basis of accounting, but the amendments in this Update should be followed to determine whether to disclose information about the relevant conditions and events.  The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter.  Early application is permitted.  The Company has implemented this standard and believes its adoption will have no impact on its consolidated financial statements.
	The Company has reviewed all other FASB-issued ASU accounting pronouncements and interpretations thereof that have effective dates during the period reported and in future periods.  The Company has carefully considered the new pronouncements that alter previous GAAP and does not believe that any new or modified principles will have a material impact on the company’s reported financial position or operations in the near term.  The applicability of any standard is subject to the formal review of the Company’s financial management and certain standards are under consideration.
	j. Earnings per Share
	The computation of basic earnings per share of common stock is based on the weighted average number of shares outstanding during the period of the consolidated financial statements as follows:
			For the Years Ended December 31, 2014		For the Years Ended December 31, 2013
	Net income (loss) (numerator)	$	-840,809	$	-1,013,198
	Shares (denominator)		54,232,400		46,918,794
	Net loss per  share amount	$	-0.02	$	-0.02
	As of December 31, 2014 and December 31, 2013 the Company had no shares of outstanding common stock equivalents, as the warrants attached to the outstanding and unpaid debentures expired in 2012.
	k. Shipping and Handling Fees and Costs
	The Company records all shipping and handling cost in cost of goods sold.
	l. Income Taxes
	Deferred taxes are provided on an asset and liability approach whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	The Company’s policy is to recognize potential interest and penalties accrued related to unrecognized tax benefits within income tax expense.  For the years ended December 31, 2014 and 2013, it did not recognize any interest or penalties in its Statement of Operations, nor did it have any interest or penalties accrued in its Balance Sheet at December 31, 2014 and 2013 relating to unrecognized benefits.
	m. Principles of consolidation
	The consolidated financial statements include the accounts of the Company and its subsidiaries, which include Cryometrix (previously Cryomastor).  All subsidiaries are wholly owned.  All material intercompany accounts and transactions are eliminated in consolidation.
	n. Research and development expense
	The Company accounts for research and development costs in accordance with the Financial Accounting Standards Board's Accounting Standard Codification Topic 730 “Research and Development".  Under ASC 730, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred.  Third-party research and developments costs are expensed when the contracted work has been performed or as milestone results have been achieved.  Company-sponsored research and development costs related to both present and future products are expensed in the period incurred.  The Company had $22,135 and $37,160 in research and product development for the years ended December 31, 2014 and 2013, respectively.
	o. Stock Based Compensation
	The Company applies the provisions of FASB ASC Topic 718 “Stock Based Compensation” which requires companies to measure all employee stock-based compensation awards using a fair value method and record such expense in their financial statements.  The Company recorded $416,000 and $259,704 in stock compensation expense for the years ended December 31, 2014 and 2013.
	p. Intangible Assets
	Intangible assets include trademarks, trade secrets, patents, customer lists and goodwill acquired through acquisition of subsidiaries.  The patents have been registered with the United States Patent and Trademarks Office.  The costs of obtaining patents are capitalized as incurred.  Intangibles, except for goodwill, are amortized over their estimated useful lives.  The Company regularly evaluates whether events or circumstances have occurred that indicate possible impairment and relies on a number of factors, including operating results, business plans, economic projections, and anticipated future cash flows. The Company uses an estimate of the future undiscounted net cash flows of the related asset or asset group over the remaining life in measuring whether the assets are recoverable. Measurement of the amount of impairment, if any, is based upon the difference between the asset’s carrying value and estimated fair value. Fair value is determined through various valuation techniques, including cost-based, market and income approaches as considered necessary. See Note 13 for information regarding the impairment of definite-lived intangibles and long-lived assets during the years ended December 31, 2014 and 2013.
	q. Goodwill
	Goodwill represents the excess of purchase price of an acquisition over the fair value of net assets acquired. Goodwill is not amortized but instead is tested for impairment, at a reporting unit level, annually and when events and circumstances warrant an evaluation. The Company evaluates goodwill on an annual basis, as of the end of the fourth quarter, and whenever events and changes in circumstances indicate that there may be a potential impairment. In making this assessment, management relies on a number of factors, including operating results, business plans, economic projections, anticipated future cash flows, business trends and market conditions. See Note 13 for information regarding the impairment of goodwill for the years ended December 31, 2014 and 2013.
	NOTE 3 - GOING CONCERN
	The Company is currently in default on the remainder of its issued and outstanding debentures.  While the Company worked diligently to secure funding to enable it to retire the majority of the debenture obligations, there can be no assurance that funding will be available to retire the remainder of the outstanding debentures and, if funds are available, that the terms will be favorable to the Company.  The Company also continues to accumulate significant operating losses and has negative working capital.  These factors raise substantial doubt about the Company’s ability to continue as a going concern.  The financial statements do not include any adjustments that might result from the outcome of these uncertainties.
	Management has taken a number of actions to reduce expenses. Management is seeking additional funding through the capital markets to facilitate the settlement of the remaining debentures, as well as to provide operating capital for its operations.  However, there is no assurance that additional funding will be available on acceptable terms, if at all.

Fixed_Assets

Fixed Assets	12 Months Ended
	Dec. 31, 2014
Notes
Fixed Assets
	NOTE 4 -FIXED ASSETS
	Fixed assets and related depreciation for the period are as follows:
			31-Dec-14		31-Dec-13
	Machinery and equipment	$	132,002	$	132,002
	Furniture and fixtures		2,697		2,697
	Computer and office equipment		2,390		2,390
	Leasehold improvements		10,164		10,164
	Accumulated depreciation		-147,253		-146,027
	Total Fixed Assets	$	-	$	1,226
	Depreciation expense for the years ended December 31, 2014, and 2013, was $1,226 and $8,419, respectively.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2014
Notes
Inventories
	NOTE 5 - INVENTORIES
	Inventory consisted of the following at December 31, 2014 and 2013:
			31-Dec-14		31-Dec-13
	Raw materials	$	-	$	47,464
	Finished goods		246,740		265,628
	Gross Total Inventory	$	246,740	$	313,092

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2014
Notes
Commitments and Contingencies
	NOTE 6 - COMMITMENTS AND CONTINGENCIES
	Operating Lease Obligations
	The Company leases its office and warehouse space under a non-cancelable lease agreement accounted for as operating leases.  The Company also leases an automobile under a similar non-cancelable lease agreement, which is also accounted for as an operating lease.
	Building Lease - Orem, Utah: The Company leases a manufacturing and office facility with 6,000 square feet of space.  We lease this facility at $3,100 per month on a lease with an expiration date of November 30, 2017.
	Rent expense was $34,215 and $38,352 for the years ended December 31, 2014, and 2013, respectively.
	Automobile Lease – The Company currently leases one vehicle with a monthly lease payment of $624 per month.  The automobile lease will expire on August 8, 2017.
	Automobile lease expense was $10,106 and $7,860 for the years ended December 31, 2014, and 2013, respectively.
	Minimum rental payments under the non-cancelable operating leases are as follows:
	Years ending		Amount
	December 31,
	2015	$	44,688
	2016		44,688
	2017		38,468
	Thereafter		0
		$	127,844
	NOTE 7 - PREFERRED STOCK
	In November 2004 the Company amended its Articles of Incorporation so as to authorize 5,000,000 shares of preferred stock. Of this total, 750,000 shares have been designated as “Series A Convertible Preferred Stock”. As of December 31, 2014 and 2013, no shares of the preferred stock are issued and outstanding.
	Dividends
	The holders of the Series A Preferred Stock would be entitled to dividends at the rate of 8 percent per year of the liquidation preference of $1.00 per share, payable annually, if and when declared by the board of directors.  Dividends are not cumulative and the board of directors is under no obligation to declare dividends.
	Convertibility
	Upon the potential approval by the Board of Directors, Series A Preferred Stock may be convertible into the Company’s common stock by dividing $1.00 plus any unpaid dividends by 50% of the five day average closing bid price of the common shares.
	NOTE 8 - COMMON STOCK TRANSACTIONS
	During the years ended December 31, 2014 and 2013, the following stock transactions occurred:
	·                     In October 2014, the Board of Directors approved the issuance of 2,975,534 shares of restricted common stock.  Business consultants were issued 1,375,534 shares valued at $357,638.  The remaining 1,600,000 shares, valued at $416,000, were issued to the President.
	·                     In December 2013, 1,130,000 shares of common stock returned to the Company under an arbitration settlement were cancelled and retired.
	·                     In December 2013, the Board approved the issuance of 7,686,666 shares of restricted common stock.  Of the total, 3,668,333 shares, valued at $229,271, were issued to business consultants for services rendered and 3,975,000 shares, valued at $248,437, were issued to the President.  The stock valuation was calculated based on the closing price as of the measurement date.  As the Board authorized this issuance of vested, non-forfeitable common stock on December 30, 2013, the Company has included these shares as outstanding and within the loss per share calculations.  The Company issued these certificates subsequent to year end.
	.

Concentrations_of_Risk

Concentrations of Risk	12 Months Ended
	Dec. 31, 2014
Notes
Concentrations of Risk
	NOTE 9 - CONCENTRATIONS OF RISK
	Cash in Excess of Federally Insured Amount
	The Company, at December 31, 2014 and 2013, and at times during those years, had cash balances that may exceed federally insured limits.  The Company has not experienced any losses in these accounts and believes it is not exposed to any significant credit risk with respect to its cash balances.
	Sales and Accounts Receivable
	The Company has three major customers who represent a significant portion of revenue.  These three customers represented 56% and 59% of total sales revenue for the year ended December 31, 2014 and 2013, respectively.  At December 31, 2014 and 2013, accounts receivable balances from these customers represent 81% and 63%, respectively, of the total receivables.  The Company has strong relationships with each of these customers and does not believe this concentration poses a significant risk due to those long-term relationships and uniqueness of the products they purchase from the Company.

Line_of_Credit

Line of Credit	12 Months Ended
	Dec. 31, 2014
Notes
Line of Credit
	NOTE 10 - LINE OF CREDIT
	The Company has a credit line with a commercial bank of $100,000 secured by its inventory and accounts receivable bearing a variable interest rate, which was 5.50% as of the balance sheet date, and automatically renews so long as the Company is in compliance with the loan covenants. As of December 31, 2014, there was a balance due on the line in the amount of $20,275.  The line automatically renews on April 1 of each year.
	The Company has an additional credit line with a different commercial bank of $50,000 secured by its inventory and accounts receivable bearing a fixed interest rate, which was 7.75% as of the balance sheet date, and automatically renews so long as the Company is in compliance with the loan covenants. As of December 31, 2014, there was no balance due on that line of credit.  The line automatically renews on June 7 of each year.

Convertible_Debentures_and_War

Convertible Debentures and Warrants	12 Months Ended
	Dec. 31, 2014
Notes
Convertible Debentures and Warrants
	NOTE 11 – CONVERTIBLE DEBENTURES AND WARRANTS
	On June 29, 2007, the Company entered into an agreement to sell $2,500,000 in 12% senior convertible debentures with a maturity date of June 29, 2009.  The debentures are convertible at $0.65 per share.  The agreement provided for the issuance of 1,923,077 A warrants and 1,923,077 B warrants.  The warrants are exercisable at a price of $0.80 per share for the A warrants and $1.00 per share for the B warrants.  As payment for services provided to bring this transaction to completion, the Company also issued 192,308 Series A warrants and 192,308 Series B.  All outstanding unexercised warrants expired June 29, 2012.
	At December 31, 2014, the remaining outstanding indebtedness for the debentures and penalty resulting from forfeiture was $650.000. The warrants attached to the debentures, which entitled the debenture holder to convert them to 1,000,000 shares of restricted common stock, expired in 2012.  The unpaid debentures bear an 18% interest rate.
	NOTE 12 – COMMON STOCK OPTIONS
	On December 31, 2007, the Company’s board of directors approved an equity plan.  The equity plan known as the 2007 Equity Incentive Plan (the “Plan”) reserves up to 6,000,000 shares of the Company’s authorized common stock for issuance to officers, directors, employees and consultants under the terms of the Plan.  On December 31, 2009, the Company’s board of directors amended the Plan to authorize 12,000,000 shares.  The Plan permits the board of directors to issue stock options and restricted stock.
	The Company granted options to purchase 5,000,000shares of common stock to key directors on December 31, 2007.  On June 13, 2008, the Company granted options to purchase 66,660shares of common stock to employees.  On December 31, 2009, the Company granted options to purchase 5,176,660 shares of common stock to certain officers, directors and employees.  In July 2010 the Company cancelled 5,066,660 options which had been issued prior to December 2009.  In April 2011 the Company cancelled the 5,176,000 options which were issued on December 31, 2009.   At December 31, 2014, there are no stock options outstanding.

Intangible_Assets_and_Goodwill

Intangible Assets and Goodwill	12 Months Ended
	Dec. 31, 2014
Notes
Intangible Assets and Goodwill
	NOTE 13 – INTANGIBLE ASSETS AND GOODWILL
	INTANGIBLE ASSETS
	Definite lived intangible assets are stated at cost and amortized using the straight-line method.  The remaining lives over which the intangible assets are amortized range from 2 to 3 years.  The weighted average remaining life over which the intangible assets will be amortized is 2.00 years, at which time they will become fully amortized.
	For the year ended December 31, 2012, a definite-lived intangibles impairment charge of $2,173,550 was recorded.  Specifically, the definite-lived intangibles have been assessed for impairment due to indicators such as discontinuance of current or potential product-lines, reduced or eliminated projected cash flows, and other indicators. Measurement of the amount of impairment was based upon the difference between the asset’s carrying value and estimated fair value.  Fair value was determined through various valuation techniques, which involved judgments related to future cash flows and the application of the appropriate valuation model.
	Intangible assets and related amortization and impairment for the period are as follows:
	31-Dec-14
		Cost	Accumulated Amortization			Impairment Charge	Net Book Value
	Patents	$1,403,045	$1,382,803			$0	$20,242
	Customer lists	414,532	400,732			$0	13,800
	Totals	$1,817,577		$1,783,535	$0			$34,043
	31-Dec-13
		Cost	Accumulated Amortization	Impairment Charge	Net Book Value
	Patents	$1,403,045	$1,354,013	$0	$49,032
	Customer lists	414,532	390,380	0	24,152
	Totals	$1,817,577	$1,744,393	$0	$73,184
	Amortization expense for the years ended December 31, 2014, and 2013, was $39,141 and $39,142, respectively.
	The following is a listing of the estimated amortization expense for the next five years:
	Amortization of:		2015	2016	2017	2018	2019
	Patents		$18,376	$1,886	$0	$0	$0
	Customer lists		10,351	3,450	0	0	0
	Total amortization		$28,727	$5,316	$0	$0	$0
	GOODWILL
	In regard to goodwill, during the fourth quarter of each year, and when events and circumstances warrant an evaluation, the Company performs an annual impairment assessment of goodwill, which requires the use of a fair-value based analysis.  The Company compared the implied fair value of the reporting unit’s goodwill, determined in the same manner as the amount of goodwill recognized in a business combination, with the carrying amount of such goodwill.  Based on this analysis, the carrying amount of the reporting unit’s goodwill exceeded the implied fair value of goodwill, and impairment losses of $0 and $265,895 were recognized for the years ended December 31, 2014 and 2013, respectively.
	The resultant changes in the carrying amount of goodwill for the years ended December 31, 2013 and 2014 are as follows:
	Goodwill:
	Balance at December 31, 2012:
	Goodwill		$652,149
	Accumulated impairment losses		-326,254
	Impairment loss during the year		-265,895
	Balance at December 31, 2013		$60,000
	Balance at December 31, 2013:
	Goodwill		$652,149
	Accumulated impairment losses		-592,149
	Impairment loss during the year		0
	Balance at December 31, 2014		$60,000
	NOTE 14 – ROYALTIES
	A royalty agreement was executed with JMST as a condition of the Company’s acquisitions.  Terms of the royalty agreement are as follows:
	JMST – David Carver will receive a royalty payment on gross revenues related to revenues derived from the Carver Patents or Carver Technology.  Such payments are due on revenue in excess of $500,000 derived from products under the Carver Patents or Carver Technology.  The royalty payment is 2.5% on the revenue in excess of $500,000 and is payable quarterly.  Payments are to be made in Reflect Scientific’s common stock not to exceed 500,000 shares in total.  New products developed from the Carver Technology are subject to a royalty of 3% of gross revenues in excess of $100,000, with an additional 2% if gross revenues exceed $600,000.  Royalties will also be paid in our common stock annually.   Common stock will be valued at $3.00 per share for these purposes.  Royalty payments are only due for years where there are valid Carver Patents.
	As sales did not reach or exceed the triggering threshold, no royalty payments were made under the royalty agreement during 2014 and 2013.

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2014
Notes
Income Taxes
	NOTE 15 – INCOME TAXES
	The provision (benefit) for income taxes for the years ended December 31, 2014 and 2013 consist of the following:
		2014		2013
	Federal:
	Current	$	0	$	0
	Deferred		-19,400		-173,800
	State:
	Current		0		0
	Deferred		-1,700		-26,400
	Valuation allowance		21,100		200,200
	Total	$	0	$	0
	Net deferred tax assets consist of the following components as of December 31, 2014 and 2013:
		2014		2013
	Deferred tax assets (liabilities):
	NOL Carryover	$	2,448,600	$	2,325,100
	Stock Based Compensation		0		0
	Depreciation and Amortization		900,200		1,031,600
	R&D Tax Credits		39,100		39,100
	Debenture Interest Payable		245,800		201,400
	Other Reserves		19,600		35,000
	Valuation Allowance		-3,653,300		-3,632,200
	Net deferred tax asset (liability)	$	0	$	0
	The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the years ended December 31, 2014 and 2013 due to the following.
		2014		2013
	Book income	$	-290,340	$	-385,015
	Effects of:
	Nondeductible Expenses		4,505		3,047
	Stock for Services		289,701		181,529
	State Tax Effect, net of Federal Benefit		-16,176		0
	Other, net		-8,790		0
	Change in Valuation Allowance		21,100		200,439
	Total	$	0	$	0
	At December 31, 2014, the Company had net operating loss carryforwards of approximately $6,444,000 that may be offset against future income from the year 2015 through 2035.
	No tax benefit has been reported in the December 31, 2014 consolidated financial statements since the potential tax benefit is offset by a valuation allowance of the same amount.
	The valuation allowance increased by $21,100 from $3,632,200 as of December 31, 2014.

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2014
Notes
Related Party Transactions
	NOTE 16 – RELATED PARTY TRANSACTIONS
	Notes Payable
	At December 31, 2013, the son of the Company president had advanced $80,000 in funding in the form of interest bearing notes to the Company.  Of the advances, $40,000 was received in 2013 and $40,000 in 2012.  The advances made during the year ended December 31, 2013 bear interest at the rate of 6.00% per annum with the interest paid monthly.  The advances made during the year ended December 31, 2012 bear interest at the rate of 7.75% per annum with the interest paid monthly.  The notes are demand notes, with the principal and any unpaid interest payable upon seven days written notice from the note holder.  During the 4th Quarter of 2014 the principal and all accrued interest was paid to the sons and the notes were retired.

Organization_Consolidation_and1

Organization, Consolidation and Presentation of Financial Statements (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Basis of Financial Statement Presentation
	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS
	Cole, Inc. (the Company) was incorporated under the laws of the State of Utah on November 3, 1999. The Company was organized to engage in any lawful activity for which corporations may be organized under the Utah Revised Business Corporation Act.  On December 30, 2003 the Company changed its name to Reflect Scientific, Inc.
	Reflect Scientific
	Reflect Scientific designs, develops and sells scientific equipment for the Life Science and Manufacturing industries. Our business activities include the manufacture and distribution of unique laboratory consumables and disposables such as filtration and purification products, customized sample handling vials, electronic wiring assemblies, high temperature silicone, graphite and vespel/graphite sealing components for use by original equipment manufacturers (“OEM”) in the chemical analysis industries, primarily in the field of gas/liquid chromatography.
	The Company’s chemical detector products serve the analytical instrumentation sector of the Life Sciences market. These optically based chemical detection instruments provide a cost-effective, high-performance alternative for original equipment manufacturers (OEM).   One major use for these detectors is the analysis of whole blood for metabolic diseases.
	Cryometrix
	The Company’s Cryometrix ultra low temperature freezers have technologies that provide energy savings and other critically important benefits to cryo-storage customers in the Life Science related industries.  Ultra low temperature freezers are used in multiple industries for the storage of everything from blood to cancer vaccines.  These types of freezers are used by companies such as hospitals and biotechnology research facilities.  The adaptation of the freezer technology to refrigeration systems used on trailers (“reefers”) for transporting perishable items opens a significant new market.  Trailers can easily be retrofit with the Cryogenix unit, which provides pollutant free and more efficient operations at a cost savings compared to the diesel powered units currently used.
	Julie Martin Scientific Technology (“JMST”)
	The Company manufactures and sells a line of chemical detectors which have broad application in research facilities and laboratories.  The detectors have a price advantage over competitive products, making them affordable for use in laboratories at educational institutions.  The sale of chemical detectors also generates follow on sales of consumable supplies.
Accounting Method
	a. Accounting Method
	The Company’s financial statements are prepared in accordance with accounting principles generally accepted in the United States of America.
Revenue Recognition
	b. Revenue Recognition
	Revenue is only recognized on product sales once the product has been shipped to the customers, persuasive evidence of an agreement exists, the price is fixed or determinable, and collectability is reasonably assured.
Estimates
	c. Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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.
Cash
	d. Cash
	The Company considers all deposit accounts and investment accounts with an original maturity of 90 days or less to be cash equivalents.
Accounts Receivable
	e. Accounts Receivable
	The Company writes off trade receivables when deemed uncollectible.  The Company estimates allowance for doubtful accounts based on the aged receivable balances and historical losses.  The Company charges off uncollectible accounts when management determines there is no possibility of collecting the related receivable. The Company considers accounts receivable to be past due or delinquent based on contractual terms, which is generally net 30 days.
	The Company charged $0 to bad debt expense for the years ended December 31, 2014 and 2013. An analysis of the allowance for doubtful accounts balance at December 31, 2014 determined that no change was required from the $18,714 reserve at December 31, 2013.
Fixed Assets
	f. Fixed Assets
	Fixed assets are stated at cost.  Expenditure for minor repairs, maintenance, and replacement parts which do not increase the useful lives of the assets are charged to expense as incurred.  All major additions and improvements are capitalized.  Depreciation is computed using the straight-line method.  The lives over which the fixed assets are depreciated range from 5to 7, except for computer equipment, which is depreciated over a 3 year life.
Inventory
	g. Inventory
	Inventories are stated at the lower of cost or market value based upon the average cost inventory method.  The Company’s inventory consists of parts for scientific vial kits, refrigerant gases, components for the imaging and inspection systems which it builds, and other scientific items.
Advertising Expense
	h. Advertising Expense
	The Company follows the policy of charging the costs of advertising to expense as incurred.  The Company recognized $17,097 and $16,321 of advertising expense during the years ended December 31, 2014, and 2013, respectively.
Recent Accounting Pronouncements
	i. Newly Issued Accounting Pronouncements
	In May 2014, the FASB issued a comprehensive new revenue recognition standard which will supersede previous existing revenue recognition guidance. The standard creates a five-step model for revenue recognition that requires companies to exercise judgment when considering contract terms and relevant facts and circumstances. The five-step model includes (1) identifying the contract, (2) identifying the separate performance obligations in the contract, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations and (5) recognizing revenue when each performance obligation has been satisfied. The standard also requires expanded disclosures surrounding revenue recognition. The standard is effective for fiscal periods beginning after December 15, 2016, which will be the Company’s first quarter of fiscal 2017, and allows for either full retrospective or modified retrospective adoption. The Company is currently evaluating the impact of the adoption of this standard on its consolidated financial statements.
	In August 2014, FASB issued ASU No. 2014-15 Preparation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern.  Under GAAP, continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity’s liquidation becomes imminent.  Preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting.  If and when an entity’s liquidation becomes imminent, financial statements should be prepared under the liquidation basis of accounting in accordance with Subtopic 205-30, Presentation of Financial Statements – Liquidation Basis of Accounting.  Even when an entity’s liquidation is not imminent, there may be conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern.  In those situations, financial statements should continue to be prepared under the going concern basis of accounting, but the amendments in this Update should be followed to determine whether to disclose information about the relevant conditions and events.  The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter.  Early application is permitted.  The Company has implemented this standard and believes its adoption will have no impact on its consolidated financial statements.
	The Company has reviewed all other FASB-issued ASU accounting pronouncements and interpretations thereof that have effective dates during the period reported and in future periods.  The Company has carefully considered the new pronouncements that alter previous GAAP and does not believe that any new or modified principles will have a material impact on the company’s reported financial position or operations in the near term.  The applicability of any standard is subject to the formal review of the Company’s financial management and certain standards are under consideration.
Earnings Per Share
	j. Earnings per Share
	The computation of basic earnings per share of common stock is based on the weighted average number of shares outstanding during the period of the consolidated financial statements as follows:
			For the Years Ended December 31, 2014		For the Years Ended December 31, 2013
	Net income (loss) (numerator)	$	-840,809	$	-1,013,198
	Shares (denominator)		54,232,400		46,918,794
	Net loss per  share amount	$	-0.02	$	-0.02
	As of December 31, 2014 and December 31, 2013 the Company had no shares of outstanding common stock equivalents, as the warrants attached to the outstanding and unpaid debentures expired in 2012.
Shipping and Handling Fees and Costs
	k. Shipping and Handling Fees and Costs
	The Company records all shipping and handling cost in cost of goods sold.
Income Taxes
	l. Income Taxes
	Deferred taxes are provided on an asset and liability approach whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	The Company’s policy is to recognize potential interest and penalties accrued related to unrecognized tax benefits within income tax expense.  For the years ended December 31, 2014 and 2013, it did not recognize any interest or penalties in its Statement of Operations, nor did it have any interest or penalties accrued in its Balance Sheet at December 31, 2014 and 2013 relating to unrecognized benefits.
Principles of Consolidation
	m. Principles of consolidation
	The consolidated financial statements include the accounts of the Company and its subsidiaries, which include Cryometrix (previously Cryomastor).  All subsidiaries are wholly owned.  All material intercompany accounts and transactions are eliminated in consolidation.
Research and Development Expense	n. Research and development expense
	The Company accounts for research and development costs in accordance with the Financial Accounting Standards Board's Accounting Standard Codification Topic 730 “Research and Development".  Under ASC 730, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred.  Third-party research and developments costs are expensed when the contracted work has been performed or as milestone results have been achieved.  Company-sponsored research and development costs related to both present and future products are expensed in the period incurred.  The Company had $22,135 and $37,160 in research and product development for the years ended December 31, 2014 and 2013, respectively.
Stock Based Compensation
	o. Stock Based Compensation
	The Company applies the provisions of FASB ASC Topic 718 “Stock Based Compensation” which requires companies to measure all employee stock-based compensation awards using a fair value method and record such expense in their financial statements.  The Company recorded $416,000 and $259,704 in stock compensation expense for the years ended December 31, 2014 and 2013.
Intangible Assets
	p. Intangible Assets
	Intangible assets include trademarks, trade secrets, patents, customer lists and goodwill acquired through acquisition of subsidiaries.  The patents have been registered with the United States Patent and Trademarks Office.  The costs of obtaining patents are capitalized as incurred.  Intangibles, except for goodwill, are amortized over their estimated useful lives.  The Company regularly evaluates whether events or circumstances have occurred that indicate possible impairment and relies on a number of factors, including operating results, business plans, economic projections, and anticipated future cash flows. The Company uses an estimate of the future undiscounted net cash flows of the related asset or asset group over the remaining life in measuring whether the assets are recoverable. Measurement of the amount of impairment, if any, is based upon the difference between the asset’s carrying value and estimated fair value. Fair value is determined through various valuation techniques, including cost-based, market and income approaches as considered necessary. See Note 13 for information regarding the impairment of definite-lived intangibles and long-lived assets during the years ended December 31, 2014 and 2013.
	q. Goodwill
	Goodwill represents the excess of purchase price of an acquisition over the fair value of net assets acquired. Goodwill is not amortized but instead is tested for impairment, at a reporting unit level, annually and when events and circumstances warrant an evaluation. The Company evaluates goodwill on an annual basis, as of the end of the fourth quarter, and whenever events and changes in circumstances indicate that there may be a potential impairment. In making this assessment, management relies on a number of factors, including operating results, business plans, economic projections, anticipated future cash flows, business trends and market conditions. See Note 13 for information regarding the impairment of goodwill for the years ended December 31, 2014 and 2013.
Going Concern
	NOTE 3 - GOING CONCERN
	The Company is currently in default on the remainder of its issued and outstanding debentures.  While the Company worked diligently to secure funding to enable it to retire the majority of the debenture obligations, there can be no assurance that funding will be available to retire the remainder of the outstanding debentures and, if funds are available, that the terms will be favorable to the Company.  The Company also continues to accumulate significant operating losses and has negative working capital.  These factors raise substantial doubt about the Company’s ability to continue as a going concern.  The financial statements do not include any adjustments that might result from the outcome of these uncertainties.
	Management has taken a number of actions to reduce expenses. Management is seeking additional funding through the capital markets to facilitate the settlement of the remaining debentures, as well as to provide operating capital for its operations.  However, there is no assurance that additional funding will be available on acceptable terms, if at all.

Organization_Consolidation_and2

Organization, Consolidation and Presentation of Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Earnings Per Share, Basic
			For the Years Ended December 31, 2014		For the Years Ended December 31, 2013
	Net income (loss) (numerator)	$	-840,809	$	-1,013,198
	Shares (denominator)		54,232,400		46,918,794
	Net loss per  share amount	$	-0.02	$	-0.02

Fixed_Assets_Tables

Fixed Assets (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Property, Plant and Equipment, Schedule of Significant Acquisitions and Disposals
			31-Dec-14		31-Dec-13
	Machinery and equipment	$	132,002	$	132,002
	Furniture and fixtures		2,697		2,697
	Computer and office equipment		2,390		2,390
	Leasehold improvements		10,164		10,164
	Accumulated depreciation		-147,253		-146,027
	Total Fixed Assets	$	-	$	1,226

Inventories_Tables

Inventories (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Inventories			31-Dec-14		31-Dec-13
	Raw materials	$	-	$	47,464
	Finished goods		246,740		265,628
	Gross Total Inventory	$	246,740	$	313,092

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Future Minimum Rental Payments for Operating Leases
	Years ending		Amount
	December 31,
	2015	$	44,688
	2016		44,688
	2017		38,468
	Thereafter		0
		$	127,844

Intangible_Assets_and_Goodwill1

Intangible Assets and Goodwill (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Indefinite-lived Intangible Assets by Major Class
	31-Dec-14
		Cost	Accumulated Amortization			Impairment Charge	Net Book Value
	Patents	$1,403,045	$1,382,803			$0	$20,242
	Customer lists	414,532	400,732			$0	13,800
	Totals	$1,817,577		$1,783,535	$0			$34,043
	31-Dec-13
		Cost	Accumulated Amortization	Impairment Charge	Net Book Value
	Patents	$1,403,045	$1,354,013	$0	$49,032
	Customer lists	414,532	390,380	0	24,152
	Totals	$1,817,577	$1,744,393	$0	$73,184
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense
	Amortization of:		2015	2016	2017	2018	2019
	Patents		$18,376	$1,886	$0	$0	$0
	Customer lists		10,351	3,450	0	0	0
	Total amortization		$28,727	$5,316	$0	$0	$0
Goodwill Disclosure
	Goodwill:
	Balance at December 31, 2012:
	Goodwill		$652,149
	Accumulated impairment losses		-326,254
	Impairment loss during the year		-265,895
	Balance at December 31, 2013		$60,000
	Balance at December 31, 2013:
	Goodwill		$652,149
	Accumulated impairment losses		-592,149
	Impairment loss during the year		0
	Balance at December 31, 2014		$60,000

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Components of Income Tax Expense (Benefit)
		2014		2013
	Federal:
	Current	$	0	$	0
	Deferred		-19,400		-173,800
	State:
	Current		0		0
	Deferred		-1,700		-26,400
	Valuation allowance		21,100		200,200
	Total	$	0	$	0
Schedule of Deferred Tax Assets
		2014		2013
	Deferred tax assets (liabilities):
	NOL Carryover	$	2,448,600	$	2,325,100
	Stock Based Compensation		0		0
	Depreciation and Amortization		900,200		1,031,600
	R&D Tax Credits		39,100		39,100
	Debenture Interest Payable		245,800		201,400
	Other Reserves		19,600		35,000
	Valuation Allowance		-3,653,300		-3,632,200
	Net deferred tax asset (liability)	$	0	$	0
Schedule of Effective Income Tax Rate Reconciliation
		2014		2013
	Book income	$	-290,340	$	-385,015
	Effects of:
	Nondeductible Expenses		4,505		3,047
	Stock for Services		289,701		181,529
	State Tax Effect, net of Federal Benefit		-16,176		0
	Other, net		-8,790		0
	Change in Valuation Allowance		21,100		200,439
	Total	$	0	$	0

Organization_Consolidation_and3

Organization, Consolidation and Presentation of Financial Statements (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Allowance for Doubtful Accounts Receivable	$0
Provision for Doubtful Accounts	18,714
Property, Plant and Equipment, Useful Life, Minimum	5
Property, Plant and Equipment, Useful Life, Maximum	7
computer equipment useful life	3
Advertising Expense	17,097	16,321
NET INCOME (LOSS)	-840,809	-1,013,198
Weighted Average Number of Shares Outstanding, Basic	54,232,400	46,918,794
Earnings Per Share, Basic	($0.02)	($0.02)
Research and development expense	22,135	37,160
common stock issued to employee amount	$416,000	$259,704

Fixed_Assets_Details

Fixed Assets (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Machinery and Equipment, Gross	$132,002	$132,002
Furniture and Fixtures, Gross	2,697	2,697
Computer And Office Equipment	2,390	2,390
Leasehold Improvements, Gross	10,164	10,164
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	-147,253	-146,027
FIXED ASSETS, NET	0	1,226
Depreciation	$1,226	$8,419

Inventories_Details

Inventories (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Details
Inventory, Raw Materials, Gross		$47,464
Inventory, Finished Goods, Gross	246,740	265,628
Inventory, Gross	$246,740	$313,092

Commitments_and_Contingencies_1

Commitments and Contingencies (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Prepaid assets	$3,100	$3,100
Rent expense	34,215	38,352
Automobile lease 1 monthly payment	624
Automobile lease expense	10,106	7,860
Operating Leases, Future Minimum Payments Due, Next Twelve Months	44,688
Operating Leases, Future Minimum Payments, Due in Two Years	44,688
Operating Leases, Future Minimum Payments, Due in Three Years	38,468
Operating Leases, Future Minimum Payments, Due Thereafter	0
Operating Leases, Future Minimum Payments Due	$127,844

Stockholders_Equity_Details

Stockholders' Equity (Details) (USD $)	1 Months Ended	12 Months Ended
	Oct. 31, 2014	Dec. 31, 2014	Dec. 31, 2013
Details
Preferred stock authorized		5,000,000	5,000,000
preferred stock shares authorized Series A		750,000
preferred Stock Dividend Rate Series A		8.00%
Preferred Stock Shares Annual Dividend Per Share Series A		$1
Preferred Stock, Conversion Basis		Series A Preferred Stock may be convertible into the Company’s common stock by dividing $1.00 plus any unpaid dividends by 50% of the five day average closing bid price of the common shares.
total compensation shares issued	2,975,534	7,686,666
Common stock issued for consulting services, shares	1,375,534	1,375,534	3,668,333
Common stock issued for consulting services, value	$357,638	$357,638	$229,271
Common stock issued to employee, shares	1,600,000	0	3,975,000
Common stock issued to employee, value	$416,000	$416,000	$248,437
Stock Repurchased and Retired During Period, Shares		1,130,000

Concentrations_of_Risk_Details

Concentrations of Risk (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
concentration risk revenue	56.00%	59.00%
concentration risk accounts receivable	81.00%	63.00%

Line_of_Credit_Details

Line of Credit (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2012
Details
Proceeds from Secured Lines of Credit	$100,000
Accounts Payable, Interest-bearing, Interest Rate	5.50%
Accounts Payable, Interest-bearing, Current	20,275
additional credit line total amount	$50,000
additional credit line interest rate	7.75%	7.75%

Convertible_Debentures_and_War1

Convertible Debentures and Warrants (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008	Dec. 31, 2007
Details
Debt Instrument, Convertible, Terms of Conversion Feature	On June 29, 2007, the Company entered into an agreement to sell $2,500,000 in 12% senior convertible debentures with a maturity date of June 29, 2009. The debentures are convertible at $0.65 per share. The agreement provided for the issuance of 1,923,077 A warrants and 1,923,077 B warrants. The warrants are exercisable at a price of $0.80 per share for the A warrants and $1.00 per share for the B warrants. As payment for services provided to bring this transaction to completion, the Company also issued 192,308 Series A warrants and 192,308 Series B. All outstanding unexercised warrants expired June 29, 2012. At December 31, 2014, the remaining outstanding indebtedness for the debentures and penalty resulting from forfeiture was $650.000. The warrants attached to the debentures, which entitled the debenture holder to convert them to 1,000,000 shares of restricted common stock, expired in 2012. The unpaid debentures bear an 18% interest rate.
Share-based Compensation Arrangement Previous Shares Authorized	6,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	12,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures				5,176,660	66,660	5,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period		5,176,000	5,066,660

Intangible_Assets_and_Goodwill2

Intangible Assets and Goodwill (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Details
Impairment on goodwill	$0	$265,895	$2,173,550
Finite-Lived Patents, Gross	1,403,045	1,403,045
Accumulated Amortization Patents	1,382,803	1,354,013
Impairment charge patents	0	0
Net Book Value Patents	20,242	49,032
Cost Customer Lists	414,532	414,532
Accumulated Amortization Customer Lists	400,732	390,380
Impairment charge customer lists	0	0
Net Book Value Customer Lists	13,800	24,152
Finite-Lived Intangible Assets, Gross	1,817,577	1,817,577
Accumulated Amortization Total	1,783,535	1,744,393
Impairment of Intangible Assets, Finite-lived	0	0
Intangible assets, net	34,043	73,184
Amortization	39,141	39,142
Estimated Amortization Patents				0	0	0	1,886	18,376
Estimated Amortization Customer Lists				0	0	0	3,450	10,351
Estimated Amortization Total				0	0	0	5,316	28,727
Goodwill, Gross	652,149	652,149
Goodwill, Impaired, Accumulated Impairment Loss	-592,149	-326,254
Goodwill, Impairment Loss	0	-265,895
Goodwill	60,000	60,000
RevenueThreshold for Carver Royalty Payment	500,000
Carver Royalty Percent	2.50%
Royalty Percent On Gross Revenues In Excess Of $100,000	3.00%
Royalty On Gross Revenues In Excess Amount	100,000
Additional Royalty Percent On Gross Revenues In Excess Of $600,000	2.00%
Additional Percent Royalty On Gross Revenues In Excess Amount	$600,000
Carver Common Stock SharesValue Per Share	$3

Income_Taxes_Details

Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Current Federal tax	$0	$0
Deferred Federal Income Tax Expense (Benefit)	-19,400	-173,800
Current State tax	0	0
Income Tax Expense (Benefit), Continuing Operations	-1,700	-26,400
Valuation Allowance, Amount	21,100	200,200
Other Income Tax Expense (Benefit), Continuing Operations	0	0
Operating Loss Carryforwards	2,448,600	2,325,100
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Share-based Compensation Cost	0	0
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Depreciation and Amortization, Amount	900,200	1,031,600
Deferred Tax Liabilities, Deferred Expense, Capitalized Research and Development Costs	39,100	39,100
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Asset Retirement Obligations	245,800	201,400
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Reserves	19,600	35,000
Deferred Tax Assets, Valuation Allowance	-3,653,300	-3,632,200
Deferred Tax Assets, Net	0	0
Book Income	-290,340	-385,015
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Amount	4,505	3,047
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-based Compensation Cost, Amount	289,701	181,529
Effective Income Tax Rate Reconciliation, Tax Contingency, State and Local, Amount	-16,176	0
Deferred Tax Assets, Other	-8,790	0
Valuation Allowance, Deferred Tax Asset, Change in Amount	21,100	200,439
Total	0	0
Unrecognized Tax Benefits Resulting in Net Operating Loss Carryforward	6,444,000
Deferred Tax Assets, Valuation Allowance	$3,653,300	$3,632,200

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Details
Loan from related party	$0	$80,000
Proceeds from Related Party Note	$0	$40,000	$40,000
Related Party Transaction, Rate		6.00%
additional credit line interest rate	7.75%		7.75%