Alternet Systems (ALYI) 10-K 30 Mar 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 30, 2016	Jun. 30, 2015
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Trading Symbol	alyi
Entity Registrant Name	ALTERNET SYSTEMS INC
Entity Central Index Key	1,126,003
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		115,724,304
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Entity Public Float			$ 2,164,086
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current Assets
Cash	$ 78,780	$ 74,907
Accounts receivable, net	5,000	0
Investment in digital currency	114,763	118,494
Deposits and other assets	2,000	7,000
Current assets of discontinued operations	0	308,149
Total current assets	200,543	508,550
TOTAL ASSETS	200,543	508,550
Current liabilities
Accounts payable and accrued charges	746,508	633,466
Wages payable	1,308,207	832,101
Accrued payroll taxes	168,753	181,532
Other loans payable, net of beneficial conversion feature	474,377	796,078
Due to related parties	1,796	36,643
Current liabilities of discontinued operations	123,574	1,489,340
Total current liabilities	2,823,215	3,969,160
Stockholders' (deficit)
Capital stock Authorized: 500,000,000 common stock with a par value of $0.00001 and 10,000,000 preferred stock with a par value of $0.00001 Issued and outstanding: 108,224,295 common stock (2014 - 99,483,055)	1,083	995
Additional paid-in capital	15,351,463	14,861,372
Private placement subscriptions	505,362	505,362
Share subscription receivable	(375,000)	(375,000)
Accumulated other comprehensive income	(331,354)	(331,373)
Accumulated deficit	(17,774,226)	(18,121,966)
Total Stockholders' Equity	(2,622,672)	(3,460,610)
TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT)	$ 200,543	$ 508,550

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Par Value Per Share	$ 0.00001	$ 0.00001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Par Value Per Share	$ 0.00001	$ 0.00001
Common Stock, Shares, Issued	108,224,295	99,483,055
Common Stock, Shares, Outstanding	108,224,295	99,483,055

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
REVENUE	$ 20,000	$ 0
OPERATING EXPENSES
Bank charges	1,845	4,229
Depreciation	0	2,733
Investor relations	93,000	89,111
Management and consulting	566,936	850,636
Office and general	28,149	105,241
Payroll (recovery)	96,438	(103,054)
Professional fees	141,199	334,321
Rent	28,197	27,648
Research and development	0	500,000
Telephone and utilities	14,330	23,386
Travel	31,630	104,264
Total operating Expenses	1,001,724	1,938,515
NET LOSS BEFORE OTHER ITEMS	(981,724)	(1,938,515)
OTHER ITEMS
Interest expense, net	(84,238)	(109,019)
Gain on foreign exchange	29,129	60,333
Unrealized (loss) on investment	(3,731)	(6,506)
Forgiveness and adjustment of accounts payable	960	188,032
Total Other Items	(57,880)	132,840
NET LOSS FROM CONTINUING OPERATIONS	(1,039,604)	(1,805,675)
NON-CONTROLLING INTEREST FROM CONTINUING OPERATIONS	0	21,693
NET LOSS ATTRIBUTABLE TO ALTERNET SYSTEMS INC. FROM CONTINUING OPERATIONS	(1,039,604)	(1,827,368)
DISCONTINUED OPERATIONS	1,387,344	3,393,715
TOTAL NET AND COMPREHENSIVE INCOME ATTRIBUTABLE TO ALTERNET SYSTEMS INC.	$ 347,740	$ 1,566,347

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
OPERATING ACTIVITIES
Net income attributable to Alternet Systems Inc.	$ 347,740	$ 1,566,347
Non-controlling interest	0	21,693
Add items not affecting cash
Depreciation	0	2,733
Interest accrued	84,233	114,633
Relief of debt	0	(55,169)
Forgiveness and adjustment of accounts payable	(960)	(188,032)
Shares for services	77,500	249,917
Debt assumed by Amdocs	0	(505,063)
Unrealized loss on investments	3,731	6,506
Unrealized foreign exchange loss	(28,192)	(59,839)
Deferred compensation	0	143,125
Changes in non-cash working capital:
Accounts receivable, net	(5,000)	13,442
Deposits and other assets	5,000	14,785
Accounts payable and accrued charges	146,778	512,125
Wages payable	476,106	(692,213)
Accrued payroll taxes	(12,779)	(1,489,821)
Due to related parties	(5,769)	(5,982)
Net cash provided by (used in) operating activities	1,088,388	(350,813)
INVESTING ACTIVITIES
Net cash provided by investing activities	0	0
FINANCING ACTIVITIES
Proceeds from loans payable	173,083	400,000
Payments on loans payable	(200,000)	(718,007)
Payments on long term debt	0	(318,083)
Checks issued in excess of bank balance	0	(168)
Net cash (used in) financing activities	(26,917)	(636,258)
EFFECT OF EXCHANGE RATES ON CASH	19	(41)
CASH FLOWS FROM CONTINUING OPERATIONS	1,061,490	(987,112)
CASH FLOWS FROM DISCONTINUED OPERATIONS	(1,057,617)	1,062,019
NET INCREASE IN CASH DURING THE YEAR	3,873	74,907
CASH, BEGINNING OF YEAR	74,907	0
CASH, END OF YEAR	$ 78,780	$ 74,907

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' (DEFICIT) - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Private Placement Subscriptions [Member]	Subscription Receivable [Member]	Deferred Compensation [Member]	Obligation to Issue shares [Member]	Accumulated Deficit [Member]	Other Comprehensive Income [Member]	Noncontrolling Interest [Member]	Total
Beginning Balance at Dec. 31, 2013	$ 957	$ 14,453,693	$ 130,362		$ (113,125)	$ 2,800	$ (17,939,881)	$ (331,332)	$ (1,682,257)	$ (5,478,783)
Beginning Balance (Shares) at Dec. 31, 2013	95,737,389
Shares issued for services	$ 35	332,682			(80,000)	$ (2,800)				249,917
Shares issued for services (Shares)	3,495,666
Shares issued for cash	$ 13	124,987	(125,000)
Shares issued for cash (Shares)	1,250,000
Cancellation of shares issued for services	$ (10)	(49,990)			50,000
Cancellation of shares issued for services (Shares)	(1,000,000)
Share subscriptions received			500,000	$ (375,000)						125,000
Services provided per terms of the contract					$ 143,125					143,125
Foreign exchange translation adjustment								(41)		(41)
Adjustment to non-controlling interest accounts payable									115,792	115,792
Purchase of non-controlling interest							(1,748,432)		1,748,432
Non-controlling interest									$ (181,967)	(181,967)
Net income							1,566,347			1,566,347
Ending Balance at Dec. 31, 2014	$ 995	14,861,372	505,362	(375,000)			(18,121,966)	(331,373)		(3,460,610)
Ending Balance (Shares) at Dec. 31, 2014	99,483,055
Shares issued for services	$ 26	77,474								77,500
Shares issued for services (Shares)	2,583,333
Shares issued for accounts payable	$ 11	32,765								32,776
Shares issued for accounts payable (Shares)	1,092,535
Shares issued for convertible debt	$ 51	379,852								379,903
Shares issued for convertible debt (Shares)	5,065,372
Foreign exchange translation adjustment								19		19
Net income							347,740			347,740
Ending Balance at Dec. 31, 2015	$ 1,083	$ 15,351,463	$ 505,362	$ (375,000)			$ (17,774,226)	$ (331,354)		$ (2,622,672)
Ending Balance (Shares) at Dec. 31, 2015	108,224,295

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2015
NATURE OF OPERATIONS AND BASIS OF PRESENTATION [Text Block]	NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION Alternet Systems Inc.’s focus has evolved into the digital payments and data analytics, micro segmentation and marketing intelligence. The target markets include the mass consumer goods, payments, financial services and telecommunications sectors. Its vision is to be the leading digital commerce solutions provider into global markets, and its mission is to provide innovative solutions that facilitate and expedite commerce, enriching our partners and their customers’ experience, and improving efficiency. The Company business evolved from a content management platform and into the digital currency technology and financial services. In 2014 the Company sold of all of its business and assets to Utiba, as described previously in the Overview of the ATS Transaction and Consideration Payable. In 2015 Alternet decided to cease pursuing digital currency opportunities due to the market collapse for digital currencies, mostly due to the volatility of such digital assets as Bitcoin, the lack of a clear regulatory framework, a risky value and revenue generation model, and the entrance of major players in the field, obliged management to steer away from these opportunities. The Company and its wholly owned subsidiaries, started to provide its products and services on a commercial basis. These services will include: • APS will develop and deploy, retail and consumer multichannel payment mechanisms • Modernization of the electronics point of sale legacy infrastructure expanding the useful life of the electronic point of sale, and including new payment functions in the terminals, such as bill payment, electronic top-up and native payments with digital currency at the point of sale. • Data analytics tools and services for the Telecommunications and Financial Services industries. In April 2015 APS signed a partner agreement with R4 Technologies, LLC (“R4”) to market and promote R4’s purpose-built cloud platform for microsegment data, insight and engagement to help brands leverage data and automate yield optimization. APS will partner with R4 across Latin America and the Caribbean. In May 2015 APS signed a commercial distribution software reseller agreement with APPI Tecnologia S/A (“APPI”), a leading information technology company, based in Brazil, specializing in the integration and development of technical solutions and software for the electronic transaction payment industry. APS will promote APPI’s unique, innovative, and efficient solutions for the Payments and Services segments in the United States, Canada and the Caribbean. These consolidated financial statements have been prepared on the basis of a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. At December 31, 2015 the Company had a working capital deficiency of $2,622,672 (2014 - $3,460,610). The Company’s continued operations are dependent on the successful implementation of its business plan, its ability to obtain additional financing as needed, continued support from creditors, settling its outstanding debts and ultimately attaining profitable operations. The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Text Block]	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and are prepared in US dollars unless otherwise noted. Principles of Consolidation These consolidated financial statements include the accounts of the following companies: . Alternet Systems Inc. . AI Systems Group, Inc., a wholly owned subsidiary of Alternet . Tekvoice Communications, Inc., a wholly owned subsidiary of Alternet . Alternet Transactions Systems (“ATS”), Inc., a wholly owned subsidiary of Alternet (formerly a 51% owned subsidiary. See Note 8, Discontinued Operations) . Utiba Guatemala, S.A., a wholly-owned subsidiary of Alternet Transactions Systems Inc. . International Mobile Security, Inc. (“IMS”), a wholly owned subsidiary of Alternet (formerly a 60% owned subsidiary), dissolved September 25, 2015 . Megatecnica, S.A., a wholly owned subsidiary of International Mobile Security, Inc. . Alternet Financial Solutions, LLC (“AFS”), wholly-owned subsidiary of Alternet . Alternet Payment Solutions, LLC (“APS”), wholly-owned subsidiary of Alternet . OneMarket, Inc., a wholly owned subsidiary of Alternet The minority interests of ATS, IMS, and ATS’s and IMS’s wholly owned subsidiaries have been deducted from earnings and equity. All significant intercompany transactions and account balances have been eliminated. Use of Estimates and Assumptions The preparation of financial statements in conformity with generally accepted accounting principles 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 financial statement date and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the useful life and recoverability of long-lived assets, fair value of convertible notes payable and derivative liabilities. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between estimates and the actual results, future results of operations will be affected. Cash and Cash Equivalents The Company considers all liquid investments, with an original maturity of three months or less when purchased, to be cash equivalents. Accounts Receivable and Allowance for Doubtful Accounts Trade accounts receivable are stated at the amount the Company expects to collect. The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. Management considers the following factors when determining the collectability of specific customer accounts: customer credit-worthiness, past transaction history with the customer, current economic industry trends, and changes in customer payment terms. Past due balances over 90 days and other higher risk amounts are reviewed individually for collectability. If the financial condition of the Company’s customers were to deteriorate, adversely affecting their ability to make payments, additional allowances would be required. Based on management’s assessment, the Company provides for estimated uncollectible amounts through a charge to earnings and a credit to a valuation allowance. Balances that remain outstanding after the Company has used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to accounts receivable. Long-Lived Assets Including Other Acquired Intellectual Property Management monitors the recoverability of long-lived assets and intangibles based on estimates using factors such as current market value, future asset utilization, and future undiscounted cash flows expected to result from its investment or use of the related assets. The Company’s policy is to record any impairment loss in the period when it is determined that the carrying amount of the asset may not be recoverable. Any impairment loss is calculated as the excess of the carrying value over estimated realizable value. The Company did not own any long-lived assets during the year ended December 31, 2015 and 2014. Intangible assets deemed to have an indefinite life are not amortized but are subject to impairment tests at each reporting date. The Company assesses the impairment of intangible assets on a quarterly basis or whenever events or changes in circumstances indicate that the fair value is less than its carrying value. If the carrying amount of the intangible asset exceeds its fair value, the intangible asset is considered impaired and the second step of the test is performed to determine the amount of impairment loss, if any. The Company did not own any indefinite lived intangible assets during the year ended December 31, 2015 and 2014. Foreign Currency Translation The Company’s functional currency and its reporting currency is the United States Dollar. Foreign denominated monetary assets and liabilities are translated to their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Revenue and expenses are translated at average rates of exchange during the year. Related translation adjustments are reported as a separate component of stockholders’ (deficit), whereas gains or losses resulting from foreign currency transactions are included in the results of operations. Revenue Recognition Up to March 4, 2014, the Company entered into sales arrangements that may have provided for multiple deliverables to a customer. Software sales may have included the sale of a software license, implementation/customization services, and/or ongoing support services. In order to treat deliverables in a multiple-deliverable arrangement as separate units of accounting, the deliverables must have standalone value upon delivery. If the deliverables have standalone value upon delivery, the Company accounts for each deliverable separately. Licenses, support fees, and hosted services have standalone value as such services are often sold separately. In determining whether implementation/customization services have standalone value, the Company considers the following factors for each agreement: availability of the services from other vendors, the nature of the services, the timing of when the services contract was signed in comparison to the services start date, and the contractual dependence of the customization service on the customer’s satisfaction with the implementation/customization services work. The Company concluded that all of the services included in multiple-deliverable arrangements executed had standalone values when multiple deliverables included in an arrangement are separated into different units of accounting. The arrangement consideration is allocated to the identified separate units based on a relative selling price hierarchy. The Company determines the relative selling price for a deliverable based on its vendor-specific objective evidence of selling price (“VSOE”), if available, or its best estimate of selling price (“BESP”), if VSOE is not available. The Company has determined that third-party evidence of selling price (“TPE”) is not a practical alternative due to differences in its service offerings compared to other parties and the availability of relevant third party pricing information. The amount of revenue allocated to delivered items is limited by contingent revenue, if any. The Company has not established VSOE for a majority of its revenue due to lack of pricing consistency, the customer specific requests, and other factors. Accordingly, the Company used its BESP to determine the relative selling price. The Company determined BESP by considering its overall pricing objectives and market conditions. Significant pricing practices taken into consideration include the Company’s discounting practices, the size and volume of the Company’s transactions, the geographic area where services are sold, its market strategy, historic contractually stated prices and prior relationships, and future service sales with certain customers. The determination of BESP is made through consultation with and approval by the Company’s management, taking into consideration the market strategy. As the Company’s market strategies evolve, the Company may modify its pricing practices in the future, which could result in changes in selling prices. Revenue was recognized upon delivery or when services were performed, provided that persuasive evidence of a sales arrangement existed, both title and risk of loss passed to the customer, and collection was reasonably assured. Persuasive evidence of a sales arrangement existed upon execution of a written sales agreement or signed purchase order that constituted a fixed and legally binding commitment between the Company and the buyer. Specifically, revenue from the sale of licenses was recognized when the title of the license transferred to the customer while revenue from implementation/customization services performed was recognized upon successful completion of a User Acceptance Test (“UAT”). If a successful UAT was never achieved and the sales arrangement was cancelled, the Company recognized any deferred revenue not required to be refunded to the customer. The Company’s payment terms vary by client. To reduce credit risk in connection with software license and support sales, the Company may, depending upon the circumstances, require significant deposits prior to delivery. In some circumstances, the Company may require payment in full for its products prior to delivery. For support and hosted services, the Company sold customers service agreements that were recorded as deferred revenue and provided for payment in advance on either an annual or other periodic basis. Revenue for these support services was recognized ratable over the term of the agreement. Subsequent to March 4, 2014 the Company implemented the criteria outlined in SAB 104 and recognized revenue when: . persuasive evidence of an arrangement exists; . delivery has occurred or services have been rendered; . the seller’s price to the buyer is fixed or determinable; and . collectability is reasonably assured. Deferred Income The Company recognizes revenues as earned. Amounts billed in advance of the period in which service is rendered are recorded as a liability under ‘‘Deferred income.’’ Research and Development The Company expenses costs when incurred for items associated with researching and developing new sources of revenue. Digital Currency Transactions The Company enters into transactions that are denominated in digital currency (Ven). These transactions result in digital currency denominated assets and liabilities that are revalued periodically. Upon revaluation, transaction gains and losses are generated and are reported as unrealized gains and losses in other items in the Consolidated Statements of Operations. The Company determines fair value as of the balance sheet date based on Level 1 inputs which consist of quoted prices in active markets. The value of the Company’s digital currency is $114,763 (2014 – $118,494), net of $10,237 (2014 - $6,506) of unrealized losses, as of December 31, 2015. Due to the uncertainty regarding the current and future accounting treatment and tax, legal and regulatory requirements relating to digital currencies or transactions utilizing digital currencies, such accounting, legal, regulatory and tax developments or other requirements may adversely affect us. Debt with Conversion Options The Company accounts for convertible debentures in accordance with ASC Topic 470-20, Debt with Conversion and Other Options Leases The Company leases operating facilities which include switches, other network equipment, and premises. Rentals payable under operating leases are charged to the statements of operation on a straight line basis over the term of the relevant lease. For capital leases, the present value of future minimum lease payments at the inception of the lease is reflected as an asset and a liability in the statement of financial position. Amounts due within one year are classified as short-term liabilities and the remaining balance as long-term liabilities. Fair Value of Financial Instruments The Company has determined the estimated fair value of financial instruments using available market information and appropriate valuation methodologies. The carrying value of the Company’s financial instruments, consisting of accounts receivable, accounts payable and accrued liabilities, wages payable, accrued payroll taxes, other loans payable, and due to related parties approximate their fair value due to the relatively short maturity of these instruments. The Company’s investment in digital currency is valued using Level 1 inputs which consist of quoted prices in active markets. Income Taxes The Company accounts for income taxes under a method which requires the Company to recognize deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company’s financial statements or tax returns. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial statements carrying amounts and tax basis of assets and liabilities using enacted tax rates. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement. Stock-Based Compensation The Company accounts for its share-based compensation plans in accordance with the fair value recognition provisions of ASC 718 Compensation—Stock Compensation Loss per Share The Company computes net earnings (loss) per share in accordance with ASC Topic 260, Earnings Per Share At December 31, 2015 and 2014 the Company had no warrants or options outstanding to consider in the income (loss) per share calculations. Recent Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue from Contracts with Customers (Topic 606): Deferral of Effective Date, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net), In January 2015, the FASB issued ASU No. 2015-01, Income Statement – Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis In April 2015, the FASB issued ASU No. 2015-03, Interest – Imputation of Interest (Subtopic 835-30). In April 2015, the FASB issued ASU No. 2015-05, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement. In November 2015, the FASB issued ASU No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments - Overall (Subtopic 740): Recognition and Measurement of Financial Assets and Financial Liabilities. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). In March 2016, the FASB issued ASU No. 2016-04, Liabilities – Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage from Certain Prepaid Stored-Value Products. In March 2016, the FASB issued ASU No. 2016-07, Investments – Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the SEC did not, or are not believed by management to, have a material impact on the Company's present or future financial position, results of operations or cash flows.

INTELLECTUAL PROPERTY

INTELLECTUAL PROPERTY	12 Months Ended
	Dec. 31, 2015
INTELLECTUAL PROPERTY [Text Block]	NOTE 3 – INTELLECTUAL PROPERTY On January 25, 2011, the Company signed a Copyright Agreement with a supplier for various intellectual properties of which $100,000 was due upon signing of the agreement. Management decided to impair the assets at December 31, 2013 as the Company had not been able to derive any revenues from the intellectual properties. During the year ended December 31, 2014, management sold the intellectual property to a former director of the Company and ATS for relief of the balance owed to the vendors; as such, the Company recorded an adjustment of accounts payable of $68,900.

CONVERTIBLE DEBENTURE NOTES AND

CONVERTIBLE DEBENTURE NOTES AND OTHER LOANS PAYABLE	12 Months Ended
	Dec. 31, 2015
CONVERTIBLE DEBENTURE NOTES AND OTHER LOANS PAYABLE [Text Block]	NOTE 4 – CONVERTIBLE DEBENTURE NOTES AND OTHER LOANS PAYABLE Convertible Debentures On August 29, 2012, the Company issued a note payable in the amount of $44,438. The note carried interest at the rate of 10% per annum and was due on February 28, 2013. Since the note was not repaid on maturity, the holder was entitled to convert all or any portion of the original principal face value of the note into shares of common stock of the Company at a conversion value of $0.075. The beneficial conversion feature discount resulting from the conversion price being $0.045 below the market price on August 29, 2012 of $0.12 provided a value of $26,663. The debt discount was fully amortized during the year ended December 31, 2013. On February 24, 2015, the Company issued 729,189 shares valued at $54,689 per the terms of the agreement as full repayment of the convertible debenture. On September 26, 2012, the Company issued a note payable in the amount of $60,000. The note carried interest at the rate of 10% per annum and was due on March 31, 2013. Since the note was not repaid on maturity, the holder was entitled to convert all or any portion of the original principal face value of the note into shares of common stock of the Company at a conversion value of $0.075. The beneficial conversion feature discount resulting from the conversion price being $0.045 below the market price on September 26, 2012 of $0.12 provided a value of $36,000. The debt discount was fully amortized during the year ended December 31, 2013. On February 24, 2015, the Company issued 978,411 shares valued at $73,381 per the terms of the agreement as full repayment of the convertible debenture. On October 19, 2012, the Company issued a note payable in the amount of $80,000. The note carried interest at the rate of 10% per annum and was due on April 30, 2013. Since the note was not repaid on maturity, the holder was entitled to convert all or any portion of the original principal face value of the note into shares of common stock of the Company at a conversion value of $0.075. The beneficial conversion feature discount resulting from the conversion price being $0.085 below the market price on October 19, 2012 of $0.16 provided a value of $80,000. The debt discount was fully amortized during the year ended December 31, 2013. On February 24, 2015, the Company issued 1,297,827 shares valued at $97,337 per the terms of the agreement as full repayment of the convertible debenture. On January 25, 2013, the Company issued a note payable in the amount of $80,000. The note carried interest at the rate of 10% per annum and was due on October 22, 2013. Since the note was not repaid on maturity, the holder was entitled to convert all or any portion of the original principal face value of the note into shares of common stock of the Company at a conversion value of $0.075. The beneficial conversion feature discount resulting from the conversion price being $0.055 below the market price on January 25, 2013 of $0.13 provided a value of $58,667. The debt discount was fully amortized during the year ended December 31, 2013. On February 24, 2015, the Company issued 1,277,662 shares valued at $95,825 per the terms of the agreement as full repayment of the convertible debenture. On April 24, 2013, the Company issued a note payable in the amount of $50,000. The note carried interest at the rate of 10% per annum and was due on October 31, 2013. Since the note was not repaid on maturity, the holder was entitled to convert all or any portion of the original principal face value of the note into shares of common stock of the Company at a conversion value of $0.075. The beneficial conversion feature discount resulting from the conversion price being $0.025 below the market price on April 24, 2013 of $0.10 provided a value of $16,667. The debt discount was fully amortized during the year ended December 31, 2013. On February 24, 2015, the Company issued 782,283 shares valued at $58,671 per the terms of the agreement as full repayment of the convertible debenture. Other Loans Payable On January 25, 2011, the Company signed a promissory note whereby the Company agreed to repay a director $20,000 plus interest at 10% per annum on April 25, 2011. This loan was not repaid on its maturity and has since been renewed several times with the unpaid principal and interest being capitalized to the loan balance on each renewal. On July 1, 2013, the director combined this loan with a total unpaid principal and interest balance of $2,864 with two other matured loans and extended the maturity date to December 29, 2013. All other terms remained the same. The combined loan was paid in full on September 22, 2014. On February 9, 2011, the Company signed a promissory note whereby the Company agreed to repay a director $5,000 plus interest at 10% per annum on May 9, 2011. This loan was not repaid on its maturity and has since been renewed several times with the unpaid principal and interest being capitalized to the loan balance on each renewal. On July 1, 2013, the director combined this loan with a total unpaid principal and interest balance of $6,324 with two other matured loans and extended the maturity date to December 29, 2013. All other terms remained the same. The combined loan was paid in full on September 22, 2014. On February 11, 2011, the Company signed a promissory note whereby the Company agreed to repay a director $8,988 plus interest at 10% per annum on May 11, 2011. This loan was not repaid on its maturity and has since been renewed several times with the unpaid principal and interest being capitalized to the loan balance on each renewal. On July 1, 2013, the director combined this loan with a total unpaid principal and interest balance of $11,365 with two other matured loans and extended the maturity date to December 29, 2013. All other terms remained the same. The combined loan was paid in full on September 22, 2014. On July 1, 2013, the above three promissory notes to one director of the Company were combined which capitalized the unpaid principal and interest on the three separate promissory notes totaling $20,553 into one promissory note and extended the maturity date to December 29, 2013. All other terms remained the same. In April 2014, the note was renewed retroactively from December 29, 2013 until December 29, 2014 which included interest of $1,025 being capitalized to the principal. On September 22, 2014, the Company paid the director $23,156 as full repayment of the loan. On February 1, 2012, the Company signed a promissory note whereby the Company agreed to repay a creditor $200,000 plus interest at 24% per annum on May 1, 2012. On May 1, 2012, the Company signed a new promissory note with the creditor which capitalized the unpaid principal and interest of $211,836 under the previous promissory note and extended the maturity date to September 30, 2012. On October 1, 2012, the Company signed a new promissory note with the creditor which capitalized the unpaid principal and interest of $233,147 under the previous promissory note and extended the maturity date to January 31, 2013. The note was not repaid by January 31, 2013; as a result, $18,856 of unpaid interest was capitalized to the principal resulting in a total principal balance outstanding of $252,003 which is incurring a late payment charge of 0.10% per day on any unpaid balances. On March 6, 2014, the Company paid the creditor $293,480 as full repayment of the loan and realized a gain of $15,794 which was recorded against interest expense. On October 10, 2012, the Company signed a promissory note whereby the Company agreed to repay a creditor $50,000 plus interest at 10% per annum on April 8, 2013. On April 9, 2013, the Company signed a new promissory note with the creditor which capitalized the unpaid principal and interest of $52,479 under the previous promissory note and extended the maturity date to October 6, 2013. The note was not repaid by October 6, 2013 and continues to accrue interest at the rate of 10% per annum. As of December 31, 2015, the balance owing to this creditor was $66,815 (December 31, 2014 - $61,566) which includes $14,335 (December 31, 2014 - $9,087) of accrued interest. On January 21, 2016, the creditor elected to convert $15,000 of the outstanding balance into 2,500,000 shares of the Company’s common stock. On November 19, 2012, the Company signed a promissory note whereby the Company agreed to repay a creditor $100,000 plus interest at 10% per annum on May 18, 2013. The loan was not repaid by its maturity date; as such, a late payment charge is being accrued on the unpaid principal and interest of $104,959. On December 9, 2013, the Company paid the creditor $15,000 towards the late payment charges. On March 6, 2014, the Company paid the creditor $119,059 as full repayment of the loan. On November 19, 2012, the Company signed a promissory note whereby the Company agreed to repay a creditor $100,000 plus interest at 10% per annum on May 18, 2013. The loan was not repaid by May 18, 2013 and continues to accrue interest at the rate of 10% per annum. On July 24, 2013, the creditor combined this loan with another matured loan and extended the maturity date to January 20, 2014. All other terms remained the same. The combined loan was repaid in full on March 6, 2014. On December 5, 2012, the Company signed a promissory note whereby the Company agreed to repay a creditor $25,000 plus interest at 10% per annum on June 3, 2013. On June 3, 2013, the Company signed a new promissory note with the creditor which capitalized the unpaid principal and interest of $26,240 under the previous promissory note and extended the maturity date to December 1, 2013. The note was not repaid by December 1, 2013 and continues to accrue interest at the rate of 10% per annum. As of December 31, 2015, the balance owing to this creditor was $33,005 (December 31, 2014 - $30,381) which includes $6,765 (December 31, 2014 - $4,141) of accrued interest. On January 24, 2013, the Company signed a promissory note whereby the Company agreed to repay a creditor $50,000 plus interest at 10% per annum on July 23, 2013. On July 24, 2013, the creditor combined this loan with another matured loan and extended the maturity date to January 20, 2014. All other terms remained the same. The combined loan was repaid on March 6, 2014. On February 8, 2013, the Company signed a promissory note whereby the Company agreed to repay a creditor $100,000 plus interest at 10% per annum on August 7, 2013. This loan was not repaid on its maturity and has since been renewed several times with the unpaid principal and interest being capitalized to the loan balance on each renewal. All other terms remained the same. The loan matures on February 4, 2015. On December 2, 2014, the Company paid the creditor $72,907 of which $9,055 was applied to the accrued interest and $63,852 was applied to the principal outstanding. As of December 31, 2015, the balance owing to this creditor was $51,323 (December 31, 2014- $46,692) which includes $5,012 (December 31, 2014- $381) of accrued interest. The note is past due and continues to accrue interest at the rate of 10% per annum. On January 21, 2016, the creditor elected to convert $25,000 of the outstanding balance into 5,000,000 shares of the Company’s common stock On February 28, 2013, the Company signed a promissory note whereby the Company agreed to repay a creditor $50,000 plus interest at 10% per annum on August 27, 2013. This loan was not repaid on its maturity and has since been renewed several times with the unpaid principal and interest being capitalized to the loan balance on each renewal. All other terms remained the same. The loan matures on February 25, 2015. On June 11, 2014, the Company paid the creditor $50,000 of which $1,600 was applied to the accrued interest and $48,400 was applied to the principal outstanding. On December 2, 2014, the Company paid the creditor $7,093 as full repayment of the loan. On July 24, 2013, the Company signed a new promissory note with a creditor which capitalized the unpaid principal and interest on two separate loans totaling $164,295 under previous promissory notes and extended the maturity date to January 20, 2014. The note was not repaid by January 20, 2014 and continued to accrue interest at the rate of 10% per annum. On March 6, 2014, the Company paid the creditor $174,468 as full repayment of the loan. On October 15, 2013, the Company signed a new promissory note with a creditor for a total of $500,000 which was disbursed to the Company in three tranches: Tranche A - $200,000 (received in November 2013); Tranche B - $150,000 (received in December 2013); and Tranche C - $150,000 (received in January 2014). The note had a maturity date of April 15, 2014 and bears interest at 5% per annum. In the event of default, the creditor was able to convert the unpaid principal and interest into common shares of ATS stock as is required in order for the shareholding of the creditor, when added to the 49% shareholding of Utiba, be equal to 52.57% of the entire issued share capital of ATS. On March 6, 2014, the Company was relieved of the full amount of the loan of $505,063 per the terms of the Asset Purchase Agreement. On July 24, 2014, the Company signed a promissory note whereby the Company agreed to repay a creditor $250,000 plus interest at 24% per annum on January 24, 2015. On January 25, 2015, this loan was renewed with the unpaid principal and interest of $280,411 being capitalized to the loan balance on renewal and the maturity being extended to July 6, 2015. All other terms remained the same. On August 10, 2015, the Company repaid the creditor $50,000 of which $13,677 was applied to principal and $36,323 was applied to outstanding interest. As of December 31, 2015, the balance owing to this creditor was $291,989 (December 31, 2014- $276,466) which includes $25,256 (December 31, 2014- $26,466) of accrued interest. The note is past due and continues to accrue interest at the rate of 10% per annum. On May 12, 2015, the Company signed a promissory note whereby the Company agreed to repay a creditor $150,000 on September 8, 2015 which includes repayment of $145,583 of principal plus $4,417 of interest calculated at a rate of 10% per annum. On September 8, 2015, the Company paid the creditor $150,000 as full repayment of the loan. On November 20, 2015, the Company signed a promissory note whereby the Company agreed to repay a creditor $20,000 on May 18, 2016. As of December 31, 2015, the balance owing to this creditor was $20,230 which includes $230 of accrued interest.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2015
LONG-TERM DEBT [Text Block]	NOTE 5 – LONG-TERM DEBT On August 5, 2013, the Company signed a new promissory note with a creditor for a total of $550,000 which was to be disbursed to the Company in three tranches: Tranche A - $100,000 (received in June 2013); Tranche B - $200,000 by August 31, 2013 (received $100,000 in August 2013 and $100,000 in September 2013); and Tranche C - $250,000 by September 30, 2013 (outstanding as it has not yet been received by the Company). The note had a maturity date of December 31, 2015 and bears interest at 10% per annum with 5% per annum being capitalized to the loan and 5% per annum being payable in cash at each disbursements’ respective anniversary date. In the event of default, the creditor is able to convert the unpaid principal and interest into common shares of ATS at two times the principal amount outstanding with an exercise price being equal to ATS’s capital stock and paid in capital for the month immediately prior to the Event of Default divided by the total outstanding shares of ATS of the same month. As of December 31, 2013, the balance on the loan was $312,667 which included $12,667 of accrued interest. On March 6, 2014, the Company paid the creditor $318,084 as full repayment of the loan.

CAPITAL STOCK

CAPITAL STOCK	12 Months Ended
	Dec. 31, 2015
CAPITAL STOCK [Text Block]	NOTE 6 – CAPITAL STOCK On September 25, 2014 the Company‘s Shareholders approved amending the Company’s Articles of Incorporation to increase its authorized capital stock to 510,000,000 shares of which 500,000,000 shared are common stock and 10,000,000 shares are preferred stock. The Company’s Articles were amended effective October 23, 2014. Common Stock The Company is authorized to issue up to 500,000,000 shares of the Company’s common stock with a par value of $0.00001. During the year ended December 31, 2015, the Company: • issued 2,583,333 common shares valued at $77,500 for legal, accounting, and consulting services rendered; • issued 1,092,535 common shares valued at $32,776 for payment of accounts payable; and • issued 5,065,372 common shares valued at $379,903 for the repayment of convertible debt (see Note 5). During the year ended December 31, 2014, the Company: • issued 1,250,000 common shares valued at $125,000 for share subscription; • issued 2,495,666 common shares valued at $252,717 for legal, consulting, and investor relations services rendered; • issued 1,000,000 common shares valued at $80,000 for consulting services to be rendered over a twelve month period which were included in deferred compensation (see Note 10); and • cancelled 1,000,000 common shares valued at $50,000 previously issued for investor relations to be released upon achieving certain benchmarks which were included in deferred compensation (see Note 10). As of December 31, 2015, the Company had $505,362 (December 31, 2014 - $505,362) in private placement subscriptions which are reported as private placement subscriptions within stockholders’ deficit. The shares which were not issued as at December 31, 2015 or December 31, 2014 were not used to compute the total weighted average shares outstanding as at December 31, 2015 or December 31, 2014, respectively, and were thus not used in the basic net loss per share calculation. Preferred Stock The Company is authorized to issue up to 10,000,000 shares of the Company’s preferred stock with a par value of $0.00001. Losses Per Share As at December 31, 2014, the Company had a weighted average of 106,376,464 (2014 – 97,462,100) common shares outstanding resulting in basic and diluted net and comprehensive loss per common share from continuing operations of $(0.01) (2014 - $(0.02)), basic and diluted net and comprehensive income per common share from discontinued operations of $0.01 (2014 – $0.03), and basic and diluted net and comprehensive income per common share of $0.00 (2014 - $0.02) . Stock Options and Restricted Stock Effective July 17, 2014, the Company adopted the 2014 Equity Incentive Plan (the “Plan”) for the purpose of providing the Company with the means to compensate, in the form of common stock of the Company, directors, officer, consultants, advisors, and employees of the Company or any of its subsidiaries. The Plan was approved by the Company’s stockholders at a special meeting held on September 25, 2014. The Plan will terminate on July 17, 2024 following which no new Options or Restricted Stock can be granted under the Plan. The Company is authorized to issue a maximum 5,000,000 common shares under the Plan, which will automatically increase each time the Company issues additional shares of common stock for a maximum of 5% of the total outstanding common stock. As at December 31, 2015 and 2014, the Company had no outstanding stock options or restricted stock units. Warrants The Company had no warrants outstanding at December 31, 2015 and 2014.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2015
DISCONTINUED OPERATIONS [Text Block]	NOTE 7 – DISCONTINUED OPERATIONS On October 15, 2013 and subsequently amended in its entirety on January 6, 2014, the Company, Utiba Pte. Ltd. (“Utiba”), a non-controlling interest investor in ATS, ATS, and Utiba Guatemala entered into an Asset Purchase Agreement in order to effect the sale by ATS of all of its business and assets to Utiba, as described below (the “ATS Transaction”). For such transaction to proceed, approval of the Company’s shareholder was required, which approval was obtained on February 21, 2014. Overview of the ATS Transaction and Consideration Payable 1 The sale pursuant to the Asset Purchase Agreement by ATS of substantially all of its business and assets to Utiba (including the assumption by Utiba of certain liabilities related to such business and assets), in consideration for up to $3,100,000 in cash (the "Cash Purchase Price") subject to certain adjustments related to certain net receivables or liabilities, as the case may be, and reduction to the extent of certain tax liabilities of ATS. The amount of $300,000 of the Cash Purchase Price will be held back to cover certain claims that may be made under the indemnification provisions of the Asset Purchase Agreement. 2 The entry by the Company into a non-compete covenant in favor of Utiba and its affiliates in the mobile payment, top up and mobile financial services industry for a period of 36 months, in consideration for a payment in cash on closing of the transactions contemplated by the Asset Purchase Agreement (the “Closing”) of $2,200,000. The Company recognized the full amount as income in 2014 as it did not intend to compete in this industry in the future. 3 The release by the Company of Utiba from all its obligations under the ATS Shareholders Agreement in consideration for a payment in cash on Closing of $200,000. 4 Upon Closing, Utiba shall transfer its 49% interest in ATS to the Company so that the Company will own 100% of ATS after Closing. On March 4, 2014, the ATS Transaction closed pursuant to which the Company received $4,928,036 in proceeds. An additional $667,264 was held in escrow to cover certain claims that may be made under the indemnification provisions of the Asset Purchase Agreement. During the year ended December 31, 2014, $367,264 was released. The remaining $300,000 was included in sales proceeds held back and a deferred gain on sale. Proceeds of $150,000 were received in April 2015 with the remaining balance received in September 2015. During the year ended December 31, 2015, the Company wrote off $32,167 to discontinued operations for wages payable from ATS’s operations prior to the ATS Transaction which were determined not to be payable. Additionally, the Company settled its lawsuit with Utiba (see Note 15) for $80,000 plus the release of all amounts payable to and from to Utiba for a total of $1,055,177. As of December 31, 2015 and 2014, the associated assets and liabilities of the consolidated ATS business have been classified as discontinued operations and are presented below 2015 2014 $ $ ASSETS Accounts receivable - 8,149 Sales proceeds held in escrow - 300,000 CURRENT ASSETS OF DISCONTINUED OPERATIONS - 308,149 LIABILITIES Accounts payable and accrued charges 123,574 1,189,340 Deferred gain on sale - 300,000 CURRENT LIABILITIES OF DISCONTINUED OPERATIONS 123,574 1,489,340 The following table summarizes the financial results of ATS’s consolidated discontinued operations for the years ended December 31, 2015 and 2014: 2015 2014 $ $ Revenue - 155,036 Cost of Sales - 142,441 Gross Margin - 12,595 Operating Expenses (Recovery) (32,167 ) 459,108 Net Income (Loss) Before Other Items 32,167 (446,513 ) Other Items - (12,119 ) Non-Compete Income - 2,200,000 Shareholder Release Income - 200,000 Gain on Disposal of Assets 300,000 1,248,687 Settlement Income 1,055,177 - Net Income (Loss) Before Non-Controlling Interest 1,387,344 3,190,055 Non-Controlling Interest - (203,660 ) Discontinued Operations for Alternet Systems, Inc. 1,387,344 3,393,715 The table below details the Company’s gain on disposal of assets at December 31, 2015 and 2014: 2015 2014 $ $ Total funds received 300,000 5,295,300 Less: Funds relating to non-compete and shareholder release income - (2,400,000 ) Net funds received 300,000 2,895,300 Liabilities assumed by the purchaser - 177,401 Total proceeds 300,000 3,072,701 Assets sold - (1,824,014 ) Gain on disposal of assets 300,000 1,248,687 The following table summarizes the cash flow of ATS’s consolidated discontinued operations for the years ended December 31, 2015 and 2014: 2015 2014 $ $ Operating Activities (1,357,617 ) (494,210 ) Investing Activities 300,000 1,630,311 Financing Activities - (74,082 ) Cash Flows From Discontinued Operations (1,057,617 ) 1,062,019 All other Notes to the consolidated financial statements that were impacted by this discontinued operation have been reclassified accordingly.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2015
RELATED PARTY TRANSACTIONS [Text Block]	NOTE 8 - RELATED PARTY TRANSACTIONS As of December 31, 2015, a total of $947,260 (2014 - $658,663) was payable to directors and officers of the Company of which $947,260 (2014 - $658,663) was non-interest bearing and had no specific terms of repayment. Of the amount payable, $21,840 (2014 - $17,591) was included in accounts payable for expense reimbursements, $934,209 (2014 - $639,375) was included in wages payable for accrued fees and capitalized interest, and $(8,789) (2014 - $1,697) was included in due from related parties. During the year ended December 31, 2014, a director of the Company and ATS and a director of IMS resigned from the respective Board of Directors. The amounts owing to these two individuals as at December 30, 2014 included $4,800 for accounts payable for expense reimbursements and $160,809 for accrued fees and interest. Additionally, on September 30, 2014, the former director of IMS released the Company of its obligation to pay the director unpaid wages of $115,792. During the year ended December 31, 2015, the Company expensed a total of $444,056 (2014 - $393,958) in consulting fees and salaries paid to directors and officers of the Company. Of the amounts incurred, $389,890 (2014 - $872,084) has been accrued and $54,166 (2014 - $161,037) has been paid in cash. During the year ended December 31, 2014, the Company’s discontinued operations wrote off an accounts receivable from a company with a director in common with the Company for $789,565 ; 6,674,709 Venezuelan bolivar fuerte (“VEF”) that had been fully allowed for during the year ended December 31, 2013 due to collectability uncertainty caused by the uncertainty of obtaining foreign currency in Venezuela. As of December 31, 2015, the Company owes this company $6,753 (VEF 5,971,438) (2014 - $34,946 ; VEF 5,971,438) which is non-interest bearing, has no specific terms of repayment, and is included in due to related parties.

DEFERRED COMPENSATION

DEFERRED COMPENSATION	12 Months Ended
	Dec. 31, 2015
DEFERRED COMPENSATION [Text Block]	NOTE 9 – DEFERRED COMPENSATION On February 15, 2013, the Company signed an investor relations agreement with a consultant to provide investor relations services for a term of one year. Under the agreement, the Company agreed to make monthly payments to the consultant of $5,000 if the Company was able to raise $1,000,000 by May 16, 2013. As the Company did not raise the $1,000,000 by May 16, 2013, the monthly payments of $5,000 did not commence. The Company also agreed to issue to the consultant 700,000 shares of common stock, in four equal tranches of 175,000 each on or before February 20, 2013, May 16, 2013, August 14, 2013, and November 12, 2013. On February 19, 2013, the Company issued 700,000 shares in the name of the consultant valued at $0.15 per share, the closing price of the stock on the issue date, for a total value of $105,000. As of December 31, 2013, all of the shares had been issued to the consultant. The value of the services was being expensed on a straight-line basis over the life of the contract. During the year ended December 31, 2015, the Company expensed $Nil (2014 - $13,125) to investor relations. The contract was expensed in full by February 15, 2014. In October 2013, the Company signed an investor relations agreement with another consultant to provide investor relations services for a term of one year. Under the agreement, the Company agreed to make two monthly payments to the consultant of $10,000 from the date of signing (paid). The Company also agreed to issue to the consultant 2,000,000 shares of common stock based on certain benchmarks. On November 6, 2013, the Company issued 2,000,000 common shares in the name of the consultant valued at $0.05 per share, the closing price of the stock on the issue date, for a total value of $100,000 of which none have been delivered to the consultant. The 2,000,000 shares will be delivered to the consultant when the benchmarks of the contract have been met. If the contract is terminated and the consultant does not meet the stages of the benchmarks, the Company may cancel any shares not delivered to the consultant. The value of the services was being expensed when the benchmarks are met. As at December 31, 2014, two of the benchmarks were met; as such, the Company issued 1,000,000 common shares to the consultant and expensed $50,000 to investor relations. In April 2014, the Company terminated the contract with the consultant and cancelled the remaining 1,000,000 common shares. On February 18, 2014, the Company signed a consulting agreement with a consultant to provide strategic business consulting services for a term of one year. Under the agreement, the Company agreed to make monthly payments of $6,500 to the consultant and to issue the consultant 1,000,000 shares of common stock. On June 9, 2014, the Company issued the 1,000,000 common shares in the name of the consultant valued at $0.08 per share, the closing price of the stock on the issue date, for a total value of $80,000. The value of the services was being expensed on a straight-line basis over six months, the term stipulated in the contract. During the year ended December 31, 2015, the Company expensed $Nil (2014 - $80,000) to consulting fees. The contract was expensed in full by August 17, 2014. The Company recorded the aggregate fair value of the shares issued pursuant to the above agreements as deferred compensation. During the year ended December 31, 2015, the Company expensed $Nil (2014 -$143,125) relating to the above contracts. The shares issued were all valued at their market price on the date of issuance.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
INCOME TAXES [Text Block]	NOTE 10 – INCOME TAXES There is no provision for federal or state income taxes for the years ended December 31, 2015 and 2014 since the Company has established a valuation allowance equal to the total deferred tax asset related to losses incurred during such periods. A reconciliation of the effect of applying the federal statutory rate and the effective income tax rate used to calculate the Company's income tax provision is as follows: December 31, 2015 2014 $ $ Loss from continuing operations before income taxes (1,039,604 ) (1,805,675 ) Effective tax rate 40.50% 40.50% Income tax benefit (421,000 ) (731,300 ) Non-deductible items 3,000 13,200 Other deductible items - (300 ) Change in valuation allowance (644,400 ) - Tax benefits not recognized 1,062,400 718,400 Income tax expense - - December 31, 2015 2014 $ $ Income (loss) from discontinued operations before income taxes 1,387,344 3,190,055 Effective tax rate 40.50% 40.50% Income tax (benefit) 561,900 1,292,000 Non-deductible items - 538,900 Other deductible items - (2,900 ) Change in valuation allowance 340,500 - Tax benefits not recognized (recognized) (902,400 ) (1,828,000 ) Income tax expense - - Deferred tax assets and liabilities and related valuation allowance as of December 31, 2015 and 2014 are as follows: December 31, 2015 2014 $ $ Deferred tax assets: Capital loss carryforwards - continuing operations - - Net operating loss carryforwards - continuing operations 6,114,500 6,763,000 Net operating loss carryforwards - discontinued operations 1,189,600 849,100 7,304,100 7,612,100 Deferred tax liabilities: Capital assets – continuing operations - - Capital assets – discontinued operations - - Unrealized losses – continuing operations 1,500 (2,600 ) 1,500 (2,600 ) Net deferred tax assets before valuation allowance 7,305,600 7,609,500 Valuation allowance (7,305,600 ) (7,609,500 ) Net deferred tax assets (liabilities) - - Based on the Company's historical losses and its expectation of continuation of losses for the foreseeable future, the Company has determined that it is more likely than not that the deferred tax assets will not be realized and accordingly, has provided a valuation allowance. At December 31, 2015, the Company has available unused net operating loss carryforwards of approximately $18.0 million that expire from 2021 to 2034 for federal tax purposes and approximately $4.8 million for Florida state tax purposes, which expire from 2027 to 2034. Additionally, the Company has loss carryforwards of approximately $5,100 in Guatemala and $48,500 in Ecuador. As of December 31, 2015, the Company believes that it has no liability for uncertain tax provisions. If the Company were to determine there were an uncertain tax provisions, the Company would recognize the liability and related interest and penalties within income tax expense. As of December 31, 2015, the Company has no provisions for interest or penalties related to uncertain tax positions. The Company files income tax returns in Guatemala, Ecuador, and the U.S. including both the federal jurisdiction and Florida state jurisdiction. There are no income tax examinations currently underway in any jurisdictions, however to the extent that net operating losses have been utilized in either the current or preceding years such losses may be subject to future income tax examination. The Company is subject to income tax examination for fiscal years beginning December 31, 2012.

OPERATING LEASES

OPERATING LEASES	12 Months Ended
	Dec. 31, 2015
OPERATING LEASES [Text Block]	NOTE 11 – OPERATING LEASES The Company leased its office facilities under a one-year lease agreement with a monthly cost of $1,800. The lease expired in March 2015 and was renewed at a monthly rate of $1,872 which expired on February 28, 2016. The lease was further renewed on February 29, 2016 at a monthly rate of $1,944. Lease expense totaled $22,248 and $20,878 during the year ended December 31, 2015 and 2014, respectively. The Company is required to make future minimum rental payments under the operating lease agreement of $23,187 during the 2016 fiscal year and $3,889 during the 2017 fiscal year.

SUPPLEMENTAL DISCLOSURE WITH RE

SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS	12 Months Ended
	Dec. 31, 2015
SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS [Text Block]	NOTE 12 – SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS December 31, 2015 2014 $ $ Supplemental cash flow disclosures: Interest paid 40,740 118,714 Cash paid for income taxes - - Supplemental non-cash disclosures: Shares issued for previous subscriptions - 2,800 Shares issued for deferred compensation - 80,000 Deferred gain from funds held in escrow - 300,000 Shares issued for investment in digital currency - 125,000 Cancellation of shares issued for deferred compensation - 50,000 Settlement of wages payable to a director - 115,792 Subscription receivable - 375,000 Shares issued for convertible debt 379,903 - Shares issued for accounts payable 32,776 -

FAIR VALUE

FAIR VALUE	12 Months Ended
	Dec. 31, 2015
FAIR VALUE [Text Block]	NOTE 13 – FAIR VALUE Fair value accounting establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below: Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 – Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; Level 3 – Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). The fair value of the Company’s accounts receivable, sale proceeds held in escrow, accounts payable and accrued liabilities, wages payable, accrued taxes, customer deposits, deferred income, other loans payable, and due to related parties approximate their carrying values. The Company’s other financial instruments, being cash and investment in digital currency, are measured at fair value using Level 1 inputs.

LAWSUITS

LAWSUITS	12 Months Ended
	Dec. 31, 2015
LAWSUITS [Text Block]	NOTE 14 – LAWSUITS In January 2014, the Company received notice of a default judgment in the amount of $39,000 plus interest entered by the State of New York related to an unpaid service agreement entered into on February 11, 2009. The Company has filed a motion to vacate the foreign judgment or in the alternative stay the enforcement. The Company, until receipt of such notice, was unaware of any such demand. No prior notice had been served to the Company or its Chief Executive Officer. On March 23, 2015, the Supreme Court of the State of New York vacated and set aside the default judgments. As of December 31, 2015, no provision for this claim has been made. On February 13, 2015, the Company filed a complaint (“Complaint”) in the Circuit Court for Miami-Dade County, Florida, against Justin Ho and Richard Matotek (“Defendants”), the previous combined 96% shareholders of Utiba Pte. Ltd., the joint-venture partner of the Company in ATS. The Complaint alleged that the Defendants did not honor their commitment of paying its 49% share of the liabilities held by ATS at closing of the ATS Transaction (refer to Part 1 Item 1 Overview of the ATS Transaction and Consideration Payable).

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2015
SUBSEQUENT EVENTS [Text Block]	NOTE 15 – SUBSEQUENT EVENTS In February 2016, the Company issued 7,500.000 common shares valued at $40,000 for the repayment of convertible debt. Events occurring after December 31, 2015 were evaluated through the date this Annual Report was issued, in compliance FASB ASC Topic 855 “Subsequent Events”, to ensure that any subsequent events that met the criteria for recognition and/or disclosure in this report have been included.

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Principles of Consolidation [Policy Text Block]	Principles of Consolidation These consolidated financial statements include the accounts of the following companies: . Alternet Systems Inc. . AI Systems Group, Inc., a wholly owned subsidiary of Alternet . Tekvoice Communications, Inc., a wholly owned subsidiary of Alternet . Alternet Transactions Systems (“ATS”), Inc., a wholly owned subsidiary of Alternet (formerly a 51% owned subsidiary. See Note 8, Discontinued Operations) . Utiba Guatemala, S.A., a wholly-owned subsidiary of Alternet Transactions Systems Inc. . International Mobile Security, Inc. (“IMS”), a wholly owned subsidiary of Alternet (formerly a 60% owned subsidiary), dissolved September 25, 2015 . Megatecnica, S.A., a wholly owned subsidiary of International Mobile Security, Inc. . Alternet Financial Solutions, LLC (“AFS”), wholly-owned subsidiary of Alternet . Alternet Payment Solutions, LLC (“APS”), wholly-owned subsidiary of Alternet . OneMarket, Inc., a wholly owned subsidiary of Alternet The minority interests of ATS, IMS, and ATS’s and IMS’s wholly owned subsidiaries have been deducted from earnings and equity. All significant intercompany transactions and account balances have been eliminated.
Use of Estimates and Assumptions [Policy Text Block]	Use of Estimates and Assumptions The preparation of financial statements in conformity with generally accepted accounting principles 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 financial statement date and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the useful life and recoverability of long-lived assets, fair value of convertible notes payable and derivative liabilities. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents [Policy Text Block]	Cash and Cash Equivalents The Company considers all liquid investments, with an original maturity of three months or less when purchased, to be cash equivalents.
Accounts Receivable and Allowance for Doubtful Accounts [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts Trade accounts receivable are stated at the amount the Company expects to collect. The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. Management considers the following factors when determining the collectability of specific customer accounts: customer credit-worthiness, past transaction history with the customer, current economic industry trends, and changes in customer payment terms. Past due balances over 90 days and other higher risk amounts are reviewed individually for collectability. If the financial condition of the Company’s customers were to deteriorate, adversely affecting their ability to make payments, additional allowances would be required. Based on management’s assessment, the Company provides for estimated uncollectible amounts through a charge to earnings and a credit to a valuation allowance. Balances that remain outstanding after the Company has used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to accounts receivable.
Long-Lived Assets Including Other Acquired Intellectual Property [Policy Text Block]	Long-Lived Assets Including Other Acquired Intellectual Property Management monitors the recoverability of long-lived assets and intangibles based on estimates using factors such as current market value, future asset utilization, and future undiscounted cash flows expected to result from its investment or use of the related assets. The Company’s policy is to record any impairment loss in the period when it is determined that the carrying amount of the asset may not be recoverable. Any impairment loss is calculated as the excess of the carrying value over estimated realizable value. The Company did not own any long-lived assets during the year ended December 31, 2015 and 2014. Intangible assets deemed to have an indefinite life are not amortized but are subject to impairment tests at each reporting date. The Company assesses the impairment of intangible assets on a quarterly basis or whenever events or changes in circumstances indicate that the fair value is less than its carrying value. If the carrying amount of the intangible asset exceeds its fair value, the intangible asset is considered impaired and the second step of the test is performed to determine the amount of impairment loss, if any. The Company did not own any indefinite lived intangible assets during the year ended December 31, 2015 and 2014.
Foreign Currency Translation [Policy Text Block]	Foreign Currency Translation The Company’s functional currency and its reporting currency is the United States Dollar. Foreign denominated monetary assets and liabilities are translated to their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Revenue and expenses are translated at average rates of exchange during the year. Related translation adjustments are reported as a separate component of stockholders’ (deficit), whereas gains or losses resulting from foreign currency transactions are included in the results of operations.
Revenue Recognition [Policy Text Block]	Revenue Recognition Up to March 4, 2014, the Company entered into sales arrangements that may have provided for multiple deliverables to a customer. Software sales may have included the sale of a software license, implementation/customization services, and/or ongoing support services. In order to treat deliverables in a multiple-deliverable arrangement as separate units of accounting, the deliverables must have standalone value upon delivery. If the deliverables have standalone value upon delivery, the Company accounts for each deliverable separately. Licenses, support fees, and hosted services have standalone value as such services are often sold separately. In determining whether implementation/customization services have standalone value, the Company considers the following factors for each agreement: availability of the services from other vendors, the nature of the services, the timing of when the services contract was signed in comparison to the services start date, and the contractual dependence of the customization service on the customer’s satisfaction with the implementation/customization services work. The Company concluded that all of the services included in multiple-deliverable arrangements executed had standalone values when multiple deliverables included in an arrangement are separated into different units of accounting. The arrangement consideration is allocated to the identified separate units based on a relative selling price hierarchy. The Company determines the relative selling price for a deliverable based on its vendor-specific objective evidence of selling price (“VSOE”), if available, or its best estimate of selling price (“BESP”), if VSOE is not available. The Company has determined that third-party evidence of selling price (“TPE”) is not a practical alternative due to differences in its service offerings compared to other parties and the availability of relevant third party pricing information. The amount of revenue allocated to delivered items is limited by contingent revenue, if any. The Company has not established VSOE for a majority of its revenue due to lack of pricing consistency, the customer specific requests, and other factors. Accordingly, the Company used its BESP to determine the relative selling price. The Company determined BESP by considering its overall pricing objectives and market conditions. Significant pricing practices taken into consideration include the Company’s discounting practices, the size and volume of the Company’s transactions, the geographic area where services are sold, its market strategy, historic contractually stated prices and prior relationships, and future service sales with certain customers. The determination of BESP is made through consultation with and approval by the Company’s management, taking into consideration the market strategy. As the Company’s market strategies evolve, the Company may modify its pricing practices in the future, which could result in changes in selling prices. Revenue was recognized upon delivery or when services were performed, provided that persuasive evidence of a sales arrangement existed, both title and risk of loss passed to the customer, and collection was reasonably assured. Persuasive evidence of a sales arrangement existed upon execution of a written sales agreement or signed purchase order that constituted a fixed and legally binding commitment between the Company and the buyer. Specifically, revenue from the sale of licenses was recognized when the title of the license transferred to the customer while revenue from implementation/customization services performed was recognized upon successful completion of a User Acceptance Test (“UAT”). If a successful UAT was never achieved and the sales arrangement was cancelled, the Company recognized any deferred revenue not required to be refunded to the customer. The Company’s payment terms vary by client. To reduce credit risk in connection with software license and support sales, the Company may, depending upon the circumstances, require significant deposits prior to delivery. In some circumstances, the Company may require payment in full for its products prior to delivery. For support and hosted services, the Company sold customers service agreements that were recorded as deferred revenue and provided for payment in advance on either an annual or other periodic basis. Revenue for these support services was recognized ratable over the term of the agreement. Subsequent to March 4, 2014 the Company implemented the criteria outlined in SAB 104 and recognized revenue when: . persuasive evidence of an arrangement exists; . delivery has occurred or services have been rendered; . the seller’s price to the buyer is fixed or determinable; and . collectability is reasonably assured.
Deferred Income [Policy Text Block]	Deferred Income The Company recognizes revenues as earned. Amounts billed in advance of the period in which service is rendered are recorded as a liability under ‘‘Deferred income.’’
Research and Development [Policy Text Block]	Research and Development The Company expenses costs when incurred for items associated with researching and developing new sources of revenue.
Digital Currency Transactions [Policy Text Block]	Digital Currency Transactions The Company enters into transactions that are denominated in digital currency (Ven). These transactions result in digital currency denominated assets and liabilities that are revalued periodically. Upon revaluation, transaction gains and losses are generated and are reported as unrealized gains and losses in other items in the Consolidated Statements of Operations. The Company determines fair value as of the balance sheet date based on Level 1 inputs which consist of quoted prices in active markets. The value of the Company’s digital currency is $114,763 (2014 – $118,494), net of $10,237 (2014 - $6,506) of unrealized losses, as of December 31, 2015. Due to the uncertainty regarding the current and future accounting treatment and tax, legal and regulatory requirements relating to digital currencies or transactions utilizing digital currencies, such accounting, legal, regulatory and tax developments or other requirements may adversely affect us.
Debt with Conversion Options [Policy Text Block]	Debt with Conversion Options The Company accounts for convertible debentures in accordance with ASC Topic 470-20, Debt with Conversion and Other Options
Leases [Policy Text Block]	Leases The Company leases operating facilities which include switches, other network equipment, and premises. Rentals payable under operating leases are charged to the statements of operation on a straight line basis over the term of the relevant lease. For capital leases, the present value of future minimum lease payments at the inception of the lease is reflected as an asset and a liability in the statement of financial position. Amounts due within one year are classified as short-term liabilities and the remaining balance as long-term liabilities.
Fair Value of Financial Instruments [Policy Text Block]	Fair Value of Financial Instruments The Company has determined the estimated fair value of financial instruments using available market information and appropriate valuation methodologies. The carrying value of the Company’s financial instruments, consisting of accounts receivable, accounts payable and accrued liabilities, wages payable, accrued payroll taxes, other loans payable, and due to related parties approximate their fair value due to the relatively short maturity of these instruments. The Company’s investment in digital currency is valued using Level 1 inputs which consist of quoted prices in active markets.
Income Taxes [Policy Text Block]	Income Taxes The Company accounts for income taxes under a method which requires the Company to recognize deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company’s financial statements or tax returns. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial statements carrying amounts and tax basis of assets and liabilities using enacted tax rates. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement.
Stock-Based Compensation [Policy Text Block]	Stock-Based Compensation The Company accounts for its share-based compensation plans in accordance with the fair value recognition provisions of ASC 718 Compensation—Stock Compensation
Loss per Share [Policy Text Block]	Loss per Share The Company computes net earnings (loss) per share in accordance with ASC Topic 260, Earnings Per Share At December 31, 2015 and 2014 the Company had no warrants or options outstanding to consider in the income (loss) per share calculations.
Recent Accounting Pronouncements [Policy Text Block]	Recent Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue from Contracts with Customers (Topic 606): Deferral of Effective Date, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net), In January 2015, the FASB issued ASU No. 2015-01, Income Statement – Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis In April 2015, the FASB issued ASU No. 2015-03, Interest – Imputation of Interest (Subtopic 835-30). In April 2015, the FASB issued ASU No. 2015-05, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement. In November 2015, the FASB issued ASU No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments - Overall (Subtopic 740): Recognition and Measurement of Financial Assets and Financial Liabilities. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). In March 2016, the FASB issued ASU No. 2016-04, Liabilities – Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage from Certain Prepaid Stored-Value Products. In March 2016, the FASB issued ASU No. 2016-07, Investments – Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the SEC did not, or are not believed by management to, have a material impact on the Company's present or future financial position, results of operations or cash flows.

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2015
Schedule of Disposal Groups, Including Discontinued Operations, Balance Sheet [Table Text Block]	2015 2014 $ $ ASSETS Accounts receivable - 8,149 Sales proceeds held in escrow - 300,000 CURRENT ASSETS OF DISCONTINUED OPERATIONS - 308,149 LIABILITIES Accounts payable and accrued charges 123,574 1,189,340 Deferred gain on sale - 300,000 CURRENT LIABILITIES OF DISCONTINUED OPERATIONS 123,574 1,489,340
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement [Table Text Block]	2015 2014 $ $ Revenue - 155,036 Cost of Sales - 142,441 Gross Margin - 12,595 Operating Expenses (Recovery) (32,167 ) 459,108 Net Income (Loss) Before Other Items 32,167 (446,513 ) Other Items - (12,119 ) Non-Compete Income - 2,200,000 Shareholder Release Income - 200,000 Gain on Disposal of Assets 300,000 1,248,687 Settlement Income 1,055,177 - Net Income (Loss) Before Non-Controlling Interest 1,387,344 3,190,055 Non-Controlling Interest - (203,660 ) Discontinued Operations for Alternet Systems, Inc. 1,387,344 3,393,715
Schedule of Disposal Groups, Including Discontinued Operations, Gain on Disposal of Assets [Table Text Block]	2015 2014 $ $ Total funds received 300,000 5,295,300 Less: Funds relating to non-compete and shareholder release income - (2,400,000 ) Net funds received 300,000 2,895,300 Liabilities assumed by the purchaser - 177,401 Total proceeds 300,000 3,072,701 Assets sold - (1,824,014 ) Gain on disposal of assets 300,000 1,248,687
Schedule of Disposal Groups, Including Discontinued Operations, Cash Flow [Table Text Block]	2015 2014 $ $ Operating Activities (1,357,617 ) (494,210 ) Investing Activities 300,000 1,630,311 Financing Activities - (74,082 ) Cash Flows From Discontinued Operations (1,057,617 ) 1,062,019

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Schedule of Components of Income Tax Expense (Benefit), Continuing Operations [Table Text Block]	December 31, 2015 2014 $ $ Loss from continuing operations before income taxes (1,039,604 ) (1,805,675 ) Effective tax rate 40.50% 40.50% Income tax benefit (421,000 ) (731,300 ) Non-deductible items 3,000 13,200 Other deductible items - (300 ) Change in valuation allowance (644,400 ) - Tax benefits not recognized 1,062,400 718,400 Income tax expense - -
Schedule of Components of Income Tax Expense (Benefit), Discontinuing Operations [Table Text Block]	December 31, 2015 2014 $ $ Income (loss) from discontinued operations before income taxes 1,387,344 3,190,055 Effective tax rate 40.50% 40.50% Income tax (benefit) 561,900 1,292,000 Non-deductible items - 538,900 Other deductible items - (2,900 ) Change in valuation allowance 340,500 - Tax benefits not recognized (recognized) (902,400 ) (1,828,000 ) Income tax expense - -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2015 2014 $ $ Deferred tax assets: Capital loss carryforwards - continuing operations - - Net operating loss carryforwards - continuing operations 6,114,500 6,763,000 Net operating loss carryforwards - discontinued operations 1,189,600 849,100 7,304,100 7,612,100 Deferred tax liabilities: Capital assets – continuing operations - - Capital assets – discontinued operations - - Unrealized losses – continuing operations 1,500 (2,600 ) 1,500 (2,600 ) Net deferred tax assets before valuation allowance 7,305,600 7,609,500 Valuation allowance (7,305,600 ) (7,609,500 ) Net deferred tax assets (liabilities) - -

SUPPLEMENTAL DISCLOSURE WITH 25

SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS (Tables)	12 Months Ended
	Dec. 31, 2015
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	December 31, 2015 2014 $ $ Supplemental cash flow disclosures: Interest paid 40,740 118,714 Cash paid for income taxes - - Supplemental non-cash disclosures: Shares issued for previous subscriptions - 2,800 Shares issued for deferred compensation - 80,000 Deferred gain from funds held in escrow - 300,000 Shares issued for investment in digital currency - 125,000 Cancellation of shares issued for deferred compensation - 50,000 Settlement of wages payable to a director - 115,792 Subscription receivable - 375,000 Shares issued for convertible debt 379,903 - Shares issued for accounts payable 32,776 -

NATURE OF OPERATIONS AND BASI26

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Narrative) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Nature Of Operations And Basis Of Presentation 1	$ 2,622,672
Nature Of Operations And Basis Of Presentation 2	$ 3,460,610

SUMMARY OF SIGNIFICANT ACCOUN27

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)d
Summary Of Significant Accounting Policies 1	51.00%
Summary Of Significant Accounting Policies 2	60.00%
Summary Of Significant Accounting Policies 3 | d	90
Summary Of Significant Accounting Policies 4	$ 114,763
Summary Of Significant Accounting Policies 5	118,494
Summary Of Significant Accounting Policies 6	10,237
Summary Of Significant Accounting Policies 7	$ 6,506
Summary Of Significant Accounting Policies 8	50.00%

INTELLECTUAL PROPERTY (Narrativ

INTELLECTUAL PROPERTY (Narrative) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Intellectual Property 1	$ 100,000
Intellectual Property 2	$ 68,900

CONVERTIBLE DEBENTURE NOTES A29

CONVERTIBLE DEBENTURE NOTES AND OTHER LOANS PAYABLE (Narrative) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)shares
Convertible Debenture Notes And Other Loans Payable 1	$ 44,438
Convertible Debenture Notes And Other Loans Payable 2	10.00%
Convertible Debenture Notes And Other Loans Payable 3	$ 0.075
Convertible Debenture Notes And Other Loans Payable 4	0.045
Convertible Debenture Notes And Other Loans Payable 5	0.12
Convertible Debenture Notes And Other Loans Payable 6	$ 26,663
Convertible Debenture Notes And Other Loans Payable 7 | shares	729,189
Convertible Debenture Notes And Other Loans Payable 8	$ 54,689
Convertible Debenture Notes And Other Loans Payable 9	$ 60,000
Convertible Debenture Notes And Other Loans Payable 10	10.00%
Convertible Debenture Notes And Other Loans Payable 11	$ 0.075
Convertible Debenture Notes And Other Loans Payable 12	0.045
Convertible Debenture Notes And Other Loans Payable 13	0.12
Convertible Debenture Notes And Other Loans Payable 14	$ 36,000
Convertible Debenture Notes And Other Loans Payable 15 | shares	978,411
Convertible Debenture Notes And Other Loans Payable 16	$ 73,381
Convertible Debenture Notes And Other Loans Payable 17	$ 80,000
Convertible Debenture Notes And Other Loans Payable 18	10.00%
Convertible Debenture Notes And Other Loans Payable 19	$ 0.075
Convertible Debenture Notes And Other Loans Payable 20	0.085
Convertible Debenture Notes And Other Loans Payable 21	0.16
Convertible Debenture Notes And Other Loans Payable 22	$ 80,000
Convertible Debenture Notes And Other Loans Payable 23 | shares	1,297,827
Convertible Debenture Notes And Other Loans Payable 24	$ 97,337
Convertible Debenture Notes And Other Loans Payable 25	$ 80,000
Convertible Debenture Notes And Other Loans Payable 26	10.00%
Convertible Debenture Notes And Other Loans Payable 27	$ 0.075
Convertible Debenture Notes And Other Loans Payable 28	0.055
Convertible Debenture Notes And Other Loans Payable 29	0.13
Convertible Debenture Notes And Other Loans Payable 30	$ 58,667
Convertible Debenture Notes And Other Loans Payable 31 | shares	1,277,662
Convertible Debenture Notes And Other Loans Payable 32	$ 95,825
Convertible Debenture Notes And Other Loans Payable 33	$ 50,000
Convertible Debenture Notes And Other Loans Payable 34	10.00%
Convertible Debenture Notes And Other Loans Payable 35	$ 0.075
Convertible Debenture Notes And Other Loans Payable 36	0.025
Convertible Debenture Notes And Other Loans Payable 37	0.10
Convertible Debenture Notes And Other Loans Payable 38	$ 16,667
Convertible Debenture Notes And Other Loans Payable 39 | shares	782,283
Convertible Debenture Notes And Other Loans Payable 40	$ 58,671
Convertible Debenture Notes And Other Loans Payable 41	$ 20,000
Convertible Debenture Notes And Other Loans Payable 42	10.00%
Convertible Debenture Notes And Other Loans Payable 43	$ 2,864
Convertible Debenture Notes And Other Loans Payable 44	$ 5,000
Convertible Debenture Notes And Other Loans Payable 45	10.00%
Convertible Debenture Notes And Other Loans Payable 46	$ 6,324
Convertible Debenture Notes And Other Loans Payable 47	$ 8,988
Convertible Debenture Notes And Other Loans Payable 48	10.00%
Convertible Debenture Notes And Other Loans Payable 49	$ 11,365
Convertible Debenture Notes And Other Loans Payable 50	20,553
Convertible Debenture Notes And Other Loans Payable 51	1,025
Convertible Debenture Notes And Other Loans Payable 52	23,156
Convertible Debenture Notes And Other Loans Payable 53	$ 200,000
Convertible Debenture Notes And Other Loans Payable 54	24.00%
Convertible Debenture Notes And Other Loans Payable 55	$ 211,836
Convertible Debenture Notes And Other Loans Payable 56	233,147
Convertible Debenture Notes And Other Loans Payable 57	18,856
Convertible Debenture Notes And Other Loans Payable 58	$ 252,003
Convertible Debenture Notes And Other Loans Payable 59	0.10%
Convertible Debenture Notes And Other Loans Payable 60	$ 293,480
Convertible Debenture Notes And Other Loans Payable 61	15,794
Convertible Debenture Notes And Other Loans Payable 62	$ 50,000
Convertible Debenture Notes And Other Loans Payable 63	10.00%
Convertible Debenture Notes And Other Loans Payable 64	$ 52,479
Convertible Debenture Notes And Other Loans Payable 65	10.00%
Convertible Debenture Notes And Other Loans Payable 66	$ 66,815
Convertible Debenture Notes And Other Loans Payable 67	61,566
Convertible Debenture Notes And Other Loans Payable 68	14,335
Convertible Debenture Notes And Other Loans Payable 69	9,087
Convertible Debenture Notes And Other Loans Payable 70	$ 15,000
Convertible Debenture Notes And Other Loans Payable 71 | shares	2,500,000
Convertible Debenture Notes And Other Loans Payable 72	$ 100,000
Convertible Debenture Notes And Other Loans Payable 73	10.00%
Convertible Debenture Notes And Other Loans Payable 74	$ 104,959
Convertible Debenture Notes And Other Loans Payable 75	15,000
Convertible Debenture Notes And Other Loans Payable 76	119,059
Convertible Debenture Notes And Other Loans Payable 77	$ 100,000
Convertible Debenture Notes And Other Loans Payable 78	10.00%
Convertible Debenture Notes And Other Loans Payable 79	10.00%
Convertible Debenture Notes And Other Loans Payable 80	$ 25,000
Convertible Debenture Notes And Other Loans Payable 81	10.00%
Convertible Debenture Notes And Other Loans Payable 82	$ 26,240
Convertible Debenture Notes And Other Loans Payable 83	10.00%
Convertible Debenture Notes And Other Loans Payable 84	$ 33,005
Convertible Debenture Notes And Other Loans Payable 85	30,381
Convertible Debenture Notes And Other Loans Payable 86	6,765
Convertible Debenture Notes And Other Loans Payable 87	4,141
Convertible Debenture Notes And Other Loans Payable 88	$ 50,000
Convertible Debenture Notes And Other Loans Payable 89	10.00%
Convertible Debenture Notes And Other Loans Payable 90	$ 100,000
Convertible Debenture Notes And Other Loans Payable 91	10.00%
Convertible Debenture Notes And Other Loans Payable 92	$ 72,907
Convertible Debenture Notes And Other Loans Payable 93	9,055
Convertible Debenture Notes And Other Loans Payable 94	63,852
Convertible Debenture Notes And Other Loans Payable 95	51,323
Convertible Debenture Notes And Other Loans Payable 96	46,692
Convertible Debenture Notes And Other Loans Payable 97	5,012
Convertible Debenture Notes And Other Loans Payable 98	$ 381
Convertible Debenture Notes And Other Loans Payable 99	10.00%
Convertible Debenture Notes And Other Loans Payable 100	$ 25,000
Convertible Debenture Notes And Other Loans Payable 101 | shares	5,000,000
Convertible Debenture Notes And Other Loans Payable 102	$ 50,000
Convertible Debenture Notes And Other Loans Payable 103	10.00%
Convertible Debenture Notes And Other Loans Payable 104	$ 50,000
Convertible Debenture Notes And Other Loans Payable 105	1,600
Convertible Debenture Notes And Other Loans Payable 106	48,400
Convertible Debenture Notes And Other Loans Payable 107	7,093
Convertible Debenture Notes And Other Loans Payable 108	$ 164,295
Convertible Debenture Notes And Other Loans Payable 109	10.00%
Convertible Debenture Notes And Other Loans Payable 110	$ 174,468
Convertible Debenture Notes And Other Loans Payable 111	500,000
Convertible Debenture Notes And Other Loans Payable 112	200,000
Convertible Debenture Notes And Other Loans Payable 113	150,000
Convertible Debenture Notes And Other Loans Payable 114	$ 150,000
Convertible Debenture Notes And Other Loans Payable 115	5.00%
Convertible Debenture Notes And Other Loans Payable 116	49.00%
Convertible Debenture Notes And Other Loans Payable 117	52.57%
Convertible Debenture Notes And Other Loans Payable 118	$ 505,063
Convertible Debenture Notes And Other Loans Payable 119	$ 250,000
Convertible Debenture Notes And Other Loans Payable 120	24.00%
Convertible Debenture Notes And Other Loans Payable 121	$ 280,411
Convertible Debenture Notes And Other Loans Payable 122	50,000
Convertible Debenture Notes And Other Loans Payable 123	13,677
Convertible Debenture Notes And Other Loans Payable 124	36,323
Convertible Debenture Notes And Other Loans Payable 125	291,989
Convertible Debenture Notes And Other Loans Payable 126	276,466
Convertible Debenture Notes And Other Loans Payable 127	25,256
Convertible Debenture Notes And Other Loans Payable 128	$ 26,466
Convertible Debenture Notes And Other Loans Payable 129	10.00%
Convertible Debenture Notes And Other Loans Payable 130	$ 150,000
Convertible Debenture Notes And Other Loans Payable 131	145,583
Convertible Debenture Notes And Other Loans Payable 132	$ 4,417
Convertible Debenture Notes And Other Loans Payable 133	10.00%
Convertible Debenture Notes And Other Loans Payable 134	$ 150,000
Convertible Debenture Notes And Other Loans Payable 135	20,000
Convertible Debenture Notes And Other Loans Payable 136	20,230
Convertible Debenture Notes And Other Loans Payable 137	$ 230

LONG-TERM DEBT (Narrative) (Det

LONG-TERM DEBT (Narrative) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Long-term Debt 1	$ 550,000
Long-term Debt 2	100,000
Long-term Debt 3	200,000
Long-term Debt 4	100,000
Long-term Debt 5	100,000
Long-term Debt 6	$ 250,000
Long-term Debt 7	10.00%
Long-term Debt 8	5.00%
Long-term Debt 9	5.00%
Long-term Debt 10	$ 312,667
Long-term Debt 11	12,667
Long-term Debt 12	$ 318,084

CAPITAL STOCK (Narrative) (Deta

CAPITAL STOCK (Narrative) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)shares
Capital Stock 1 | shares	510,000,000
Capital Stock 2	500,000,000
Capital Stock 3 | shares	10,000,000
Capital Stock 4 | shares	500,000,000
Capital Stock 5	$ 0.00001
Capital Stock 6 | shares	2,583,333
Capital Stock 7	$ 77,500
Capital Stock 8 | shares	1,092,535
Capital Stock 9	$ 32,776
Capital Stock 10 | shares	5,065,372
Capital Stock 11	$ 379,903
Capital Stock 12 | shares	1,250,000
Capital Stock 13	$ 125,000
Capital Stock 14 | shares	2,495,666
Capital Stock 15	$ 252,717
Capital Stock 16 | shares	1,000,000
Capital Stock 17	$ 80,000
Capital Stock 18 | shares	1,000,000
Capital Stock 19	$ 50,000
Capital Stock 20	505,362
Capital Stock 21	$ 505,362
Capital Stock 22 | shares	10,000,000
Capital Stock 23	$ 0.00001
Capital Stock 24	106,376,464
Capital Stock 25 | shares	97,462,100
Capital Stock 26	$ (0.01)
Capital Stock 27	(0.02)
Capital Stock 28	0.01
Capital Stock 29	0.03
Capital Stock 30	0
Capital Stock 31	$ 0.02
Capital Stock 32 | shares	5,000,000
Capital Stock 33	5.00%

DISCONTINUED OPERATIONS (Narrat

DISCONTINUED OPERATIONS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)mo
Discontinued Operations 1	$ 3,100,000
Discontinued Operations 2	$ 300,000
Discontinued Operations 3 | mo	36
Discontinued Operations 4	$ 2,200,000
Discontinued Operations 5	$ 200,000
Discontinued Operations 6	49.00%
Discontinued Operations 7	100.00%
Discontinued Operations 8	$ 4,928,036
Discontinued Operations 9	667,264
Discontinued Operations 10	367,264
Discontinued Operations 11	300,000
Discontinued Operations 12	150,000
Discontinued Operations 13	32,167
Discontinued Operations 14	80,000
Discontinued Operations 15	$ 1,055,177

RELATED PARTY TRANSACTIONS (Nar

RELATED PARTY TRANSACTIONS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Related Party Transactions 1	$ 947,260
Related Party Transactions 2	658,663
Related Party Transactions 3	947,260
Related Party Transactions 4	658,663
Related Party Transactions 5	21,840
Related Party Transactions 6	17,591
Related Party Transactions 7	934,209
Related Party Transactions 8	639,375
Related Party Transactions 9	(8,789)
Related Party Transactions 10	1,697
Related Party Transactions 11	4,800
Related Party Transactions 12	160,809
Related Party Transactions 13	115,792
Related Party Transactions 14	444,056
Related Party Transactions 15	393,958
Related Party Transactions 16	389,890
Related Party Transactions 17	872,084
Related Party Transactions 18	54,166
Related Party Transactions 19	161,037
Related Party Transactions 20	$ 789,565
Related Party Transactions 21	6,674,709
Related Party Transactions 22	$ 6,753
Related Party Transactions 23	5,971,438
Related Party Transactions 24	$ 34,946
Related Party Transactions 25	5,971,438

DEFERRED COMPENSATION (Narrativ

DEFERRED COMPENSATION (Narrative) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)$ / sharesshares
Deferred Compensation 1	$ 5,000
Deferred Compensation 2	1,000,000
Deferred Compensation 3	1,000,000
Deferred Compensation 4	$ 5,000
Deferred Compensation 5 | shares	700,000
Deferred Compensation 6	175,000
Deferred Compensation 7 | shares	700,000
Deferred Compensation 8 | $ / shares	$ 0.15
Deferred Compensation 9	$ 105,000
Deferred Compensation 10	0
Deferred Compensation 11	13,125
Deferred Compensation 12	$ 10,000
Deferred Compensation 13 | shares	2,000,000
Deferred Compensation 14 | shares	2,000,000
Deferred Compensation 15 | $ / shares	$ 0.05
Deferred Compensation 16	$ 100,000
Deferred Compensation 17 | shares	2,000,000
Deferred Compensation 18 | shares	1,000,000
Deferred Compensation 19	$ 50,000
Deferred Compensation 20 | shares	1,000,000
Deferred Compensation 21	$ 6,500
Deferred Compensation 22 | shares	1,000,000
Deferred Compensation 23 | shares	1,000,000
Deferred Compensation 24 | $ / shares	$ 0.08
Deferred Compensation 25	$ 80,000
Deferred Compensation 26	0
Deferred Compensation 27	80,000
Deferred Compensation 28	0
Deferred Compensation 29	$ 143,125

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Income Taxes 1	$ 18,000,000
Income Taxes 2	4,800,000
Income Taxes 3	5,100
Income Taxes 4	$ 48,500

OPERATING LEASES (Narrative) (D

OPERATING LEASES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Operating Leases 1	$ 1,800
Operating Leases 2	1,872
Operating Leases 3	1,944
Operating Leases 4	22,248
Operating Leases 5	20,878
Operating Leases 6	23,187
Operating Leases 7	$ 3,889

LAWSUITS (Narrative) (Details)

LAWSUITS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Lawsuits 1	$ 39,000
Lawsuits 2	96.00%
Lawsuits 3	49.00%
Lawsuits 4	$ 1,181,639
Lawsuits 5	80,000
Lawsuits 6	$ 1,055,177

SUBSEQUENT EVENTS (Narrative) (

SUBSEQUENT EVENTS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)shares
Subsequent Events 1 | shares	7,500
Subsequent Events 2 | $	$ 40,000

Schedule of Disposal Groups, In

Schedule of Disposal Groups, Including Discontinued Operations, Balance Sheet (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Balance Sheet 1	$ 0
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Balance Sheet 2	8,149
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Balance Sheet 3	0
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Balance Sheet 4	300,000
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Balance Sheet 5	0
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Balance Sheet 6	308,149
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Balance Sheet 7	123,574
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Balance Sheet 8	1,189,340
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Balance Sheet 9	0
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Balance Sheet 10	300,000
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Balance Sheet 11	123,574
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Balance Sheet 12	$ 1,489,340

Schedule of Disposal Groups, 40

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 1	$ 0
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 2	155,036
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 3	0
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 4	142,441
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 5	0
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 6	12,595
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 7	(32,167)
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 8	459,108
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 9	32,167
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 10	(446,513)
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 11	0
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 12	(12,119)
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 13	0
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 14	2,200,000
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 15	0
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 16	200,000
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 17	300,000
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 18	1,248,687
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 19	1,055,177
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 20	0
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 21	1,387,344
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 22	3,190,055
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 23	0
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 24	(203,660)
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 25	1,387,344
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement 26	$ 3,393,715

Schedule of Disposal Groups, 41

Schedule of Disposal Groups, Including Discontinued Operations, Gain on Disposal of Assets (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Gain On Disposal Of Assets 1	$ 300,000
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Gain On Disposal Of Assets 2	5,295,300
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Gain On Disposal Of Assets 3	0
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Gain On Disposal Of Assets 4	(2,400,000)
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Gain On Disposal Of Assets 5	300,000
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Gain On Disposal Of Assets 6	2,895,300
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Gain On Disposal Of Assets 7	0
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Gain On Disposal Of Assets 8	177,401
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Gain On Disposal Of Assets 9	300,000
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Gain On Disposal Of Assets 10	3,072,701
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Gain On Disposal Of Assets 11	0
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Gain On Disposal Of Assets 12	(1,824,014)
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Gain On Disposal Of Assets 13	300,000
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Gain On Disposal Of Assets 14	$ 1,248,687

Schedule of Disposal Groups, 42

Schedule of Disposal Groups, Including Discontinued Operations, Cash Flow (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Cash Flow 1	$ (1,357,617)
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Cash Flow 2	(494,210)
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Cash Flow 3	300,000
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Cash Flow 4	1,630,311
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Cash Flow 5	0
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Cash Flow 6	(74,082)
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Cash Flow 7	(1,057,617)
Discontinued Operations Schedule Of Disposal Groups, Including Discontinued Operations, Cash Flow 8	$ 1,062,019

Schedule of Components of Incom

Schedule of Components of Income Tax Expense (Benefit), Continuing Operations (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Continuing Operations 1	$ (1,039,604)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Continuing Operations 2	$ (1,805,675)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Continuing Operations 3	40.50%
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Continuing Operations 4	40.50%
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Continuing Operations 5	$ (421,000)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Continuing Operations 6	(731,300)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Continuing Operations 7	3,000
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Continuing Operations 8	13,200
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Continuing Operations 9	0
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Continuing Operations 10	(300)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Continuing Operations 11	(644,400)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Continuing Operations 12	0
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Continuing Operations 13	1,062,400
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Continuing Operations 14	718,400
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Continuing Operations 15	0
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Continuing Operations 16	$ 0

Schedule of Components of Inc44

Schedule of Components of Income Tax Expense (Benefit), Discontinuing Operations (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Discontinuing Operations 1	$ 1,387,344
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Discontinuing Operations 2	$ 3,190,055
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Discontinuing Operations 3	40.50%
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Discontinuing Operations 4	40.50%
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Discontinuing Operations 5	$ 561,900
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Discontinuing Operations 6	1,292,000
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Discontinuing Operations 7	0
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Discontinuing Operations 8	538,900
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Discontinuing Operations 9	0
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Discontinuing Operations 10	(2,900)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Discontinuing Operations 11	340,500
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Discontinuing Operations 12	0
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Discontinuing Operations 13	(902,400)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Discontinuing Operations 14	(1,828,000)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Discontinuing Operations 15	0
Income Taxes Schedule Of Components Of Income Tax Expense (benefit), Discontinuing Operations 16	$ 0

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Liabilities (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 1	$ 0
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 2	0
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 3	6,114,500
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 4	6,763,000
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 5	1,189,600
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 6	849,100
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 7	7,304,100
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 8	7,612,100
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 9	0
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 10	0
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 11	0
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 12	0
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 13	1,500
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 14	(2,600)
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 15	1,500
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 16	(2,600)
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 17	7,305,600
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 18	7,609,500
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 19	(7,305,600)
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 20	(7,609,500)
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 21	0
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 22	$ 0

Schedule of Cash Flow, Suppleme

Schedule of Cash Flow, Supplemental Disclosures (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 1	$ 40,740
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 2	118,714
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 3	0
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 4	0
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 5	0
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 6	2,800
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 7	0
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 8	80,000
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 9	0
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 10	300,000
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 11	0
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 12	125,000
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 13	0
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 14	50,000
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 15	0
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 16	115,792
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 17	0
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 18	375,000
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 19	379,903
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 20	0
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 21	32,776
Supplemental Disclosure With Respect To Cash Flows Schedule Of Cash Flow, Supplemental Disclosures 22	$ 0