EnerTeck (ETCK) 10-K 15 Apr 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Apr. 10, 2014	Jun. 30, 2013
Document And Entity Information	'	'	'
Entity Registrant Name	'ENERTECK CORPORATION	'	'
Entity Central Index Key	'0001128353	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-31	'	'
Is Entity a Well-known Seasoned Issuer?	'No	'	'
Is Entity a Voluntary Filer?	'No	'	'
Is Entity's Reporting Status Current?	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Common Stock, Shares Outstanding	'	24,983,055	'
Entity Public Float	'	'	$3,582,000
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'

CONSOLIDATED_BALANCE_SHEET

CONSOLIDATED BALANCE SHEET (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current assets	'	'
Cash	$8,797	$24,324
Inventory	254,724	306,596
Receivables - trade	76,125	91,134
Prepaid Expenses	11,637	11,250
Total current assets	351,283	433,304
Intellectual Property	150,000	150,000
Property and equipment, net of accumulated depreciation of $ 343,627 and $308,379 respectively	21,692	55,377
Total assets	522,975	638,681
Current liabilities	'	'
Accounts payable	146,247	238,863
Shareholder advances and notes	2,015,000	1,627,981
Accrued compensation	2,254,632	1,854,935
Accrued interest	515,249	334,623
Accrued liabilities - other	54,743	118,904
Total current liabilities	4,985,871	4,175,306
Long Term Liabilities	'	'
Stockholder advances and notes	0	70,000
Deferred lease liability	3,210	7,119
Total Long Term Liabilities	3,210	77,119
Stockholders' Equity (Deficit)	'	'
Preferred stock, $.001 par value, 100,000,000 shares authorized, none issued	'	'
Common stock, $.001 par value, 100,000,000 shares authorized, 24,983,055 and 23,224,517 shares issued and outstanding, respectively	24,983	23,225
Common stock subscribed, 75,000 shares	37,500	37,500
Additional paid-in capital	25,284,768	24,433,521
Accumulated deficit	-29,813,357	-28,107,990
Total stockholders' equity (deficit)	-4,466,106	-3,613,744
Total liabilities and stockholders' equity (deficit)	$522,975	$638,681

CONSOLIDATED_BALANCE_SHEET_Par

CONSOLIDATED BALANCE SHEET (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current assets	'	'
Accumulated depreciation on property and equipment, net	$343,627	$308,379
Stockholders' Equity	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, authorized shares	10,000,000	10,000,000
Preferred stock, issued shares	0	0
Common stock, par value	$0.00	$0.00
Common stock, Authorized	100,000,000	100,000,000
Common stock, Issued	24,983,055	23,224,517
Common stock, outstanding	24,983,055	23,224,517
Common stock subscribed Shares	75,000	75,000

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements Of Operations	'	'
Product Sales	$278,314	$125,608
Cost of goods sold	66,909	42,101
Gross profit	211,405	83,507
General and Administrative Expenses:	'	'
Wages	797,545	721,298
Non-cash compensation	137,505	0
Depreciation and Amortization	35,248	47,742
Other Selling, General and Administrative Expenses	600,012	612,502
Total Expenses	1,570,310	1,381,542
Operating loss	-1,358,905	-1,298,035
Other income (expense)	'	'
Interest Income	6	15
Other Income (Expense)	-20,504	427
Interest expense	-325,964	-313,947
Net Income (loss)	($1,705,367)	($1,611,540)
Net Loss per Share: Basic and diluted	($0.07)	($0.07)
Weighted average shares outstanding: Basic and diluted	24,413,811	23,080,841

CONSOLIDATED_STATEMENT_OF_STOC

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (USD $)	Common Stock	Common Stock Subscribed	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Amount at Dec. 31, 2011	$22,420	$175,000	$24,118,226	($26,496,450)	($2,180,804)
Beginning Balance, Shares at Dec. 31, 2011	22,419,683	'	'	'	'
Common stock issued, Shares	275,000	'	'	'	'
Common stock issued, Amount	275	-137,500	137,225	'	0
Sale of Stock, Shares	333,334	'	'	'	'
Sale of Stock, Amount	333	'	99,667	'	100,000
Stock based compensation, Shares	196,500	'	'	'	'
Stock based compensation, Amount	197	'	78,403	'	78,600
Current Loss	'	'	'	-1,611,540	-1,611,540
Ending Balance, Amount at Dec. 31, 2012	23,225	37,500	24,433,521	-28,107,990	-3,613,744
Ending Balance, Shares at Dec. 31, 2012	23,224,517	'	'	'	'
Sale of Stock, Shares	1,701,397	'	'	'	'
Sale of Stock, Amount	1,701	'	593,799	'	595,500
Stock based compensation, Shares	'	'	'	'	'
Stock based compensation, Amount	'	'	137,505	'	137,505
Warrants issued for Services	'	'	100,000	'	100,000
Stock issued for prior services, Shares	57,142	'	'	'	'
Stock issued for prior services, Amount	57	'	19,943	'	20,000
Current Loss	'	'	'	-1,705,367	-1,705,367
Ending Balance, Amount at Dec. 31, 2013	$24,983	$37,500	$25,284,768	($29,813,357)	($4,466,106)
Ending Balance, Shares at Dec. 31, 2013	24,983,056	'	'	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements Of Cash Flows	'	'
Net (loss)	($1,705,367)	($1,611,540)
Adjustments to reconcile net loss to cash used in operating activities:	'	'
Depreciation and Amortization	177,267	209,727
Common stock warrants and options issued for services	237,505	78,403
Changes in operating assets and liabilities:	'	'
Accounts receivable	15,009	108,940
Inventory	51,872	-63,607
Prepaid expenses	-387	0
Accounts payable	-72,616	-197,885
Accrued Interest payable	180,626	151,881
Accrued Liabilities	331,627	561,080
NET CASH USED IN OPERATING ACTIVITIES	-784,464	-763,000
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Capital Expenditures	-1,563	-6,602
CASH USED IN INVESTING ACTIVITIES	-1,563	-6,602
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Proceeds from sales of common stock	595,500	100,197
Related party note payable and advances	175,000	320,000
CASH PROVIDED BY FINANCING ACTIVITIES	770,500	420,197
NET DECREASE IN CASH AND CASH EQUIVALENTS	-15,527	-349,405
Cash and cash equivalents, beginning of Quarter	24,324	373,729
Cash and cash equivalents, end of year	8,797	24,324
Cash paid for:Income tax	0	0
Cash paid for:Interest	$3,319	$0

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Business and Basis of Presentation
	EnerTeck Corporation, formerly Gold Bond Resources, Inc. was incorporated under the laws of the State of Washington on July 30, 1935. On January 9, 2003, the Company acquired EnerTeck Chemical Corp. ("EnerTeck Sub") as its wholly owned operating subsidiary. As a result of the acquisition, the Company is now acting as a holding company, with EnerTeck Sub as its only operating business. Subsequent to this transaction, on November 24, 2003, the Company changed its domicile from the State of Washington to the State of Delaware, changed its name from Gold Bond Resources, Inc. to EnerTeck Corporation.
	EnerTeck Sub, the Company's wholly owned operating subsidiary is a Houston-based corporation. It was incorporated in the State of Texas on November 29, 2000 and was formed for the purpose of commercializing a diesel fuel specific combustion catalyst known as EnerBurn (TM), as well as other combustion enhancement and emission reduction technologies for diesel fuel. EnerTeck's primary product is EnerBurn, and is registered for highway use in all USA diesel applications. The products are used primarily in on-road vehicles, locomotives and diesel marine engines throughout the United States and select foreign markets.
	During 2012, EnerTeck acquired a 40% membership interest in EnerTeck Environmental, LLC (Environmental).  Environmental was formed for the purpose of marketing and selling diesel fuel emission reduction technology with the creators of such specific technology.  Environmental is working with Ingram Barge and is in the process of testing the prototype of the patent pending PEx technology for marine diesel engines.   Testing was completed late in the fourth quarter of 2013.   The results are now in the hands of the testing company for final analysis and the PEx technology is pending approval from the California Air Resources Board (CARB).
	Principles of Consolidation
	The consolidated financial statements include the accounts of EnerTeck Corporation and its wholly-owned subsidiary, EnerTeck Chemical Corp.  All significant inter-company accounts and transactions are eliminated in consolidation.
	Cash and Cash Equivalents
	The Company considers all highly liquid investments purchased with an original maturity of three (3) months or less to be cash and cash equivalents.
	Inventory
	Inventory primarily consists of market ready EnerBurn plus raw materials required to manufacture the products. Inventory has been valued at the lower of cost or market, using the average cost method.
	Included in inventory at December 31, 2010, were three large Hammonds EnerBurn doser systems amounting to $57,000 which were projected to be transferred to marine customers during 2010, but in 2011 were traded for injection units which are more universally adaptable to other customers.  Included in inventory at December 31, 2013 and 2012, are various injector units and R & D Equipment amounting to $65,000 and $77,000, respectively.  Testing of our newly developed Marine PEX beta unit which is currently included in Inventory was originally scheduled to occur prior to the end of the second quarter of 2013.   This was delayed due to monitoring equipment requirements requested by the California Air Resources Board regulations and testing was completed late in the fourth quarter of 2013.   The results are now in the hands of the testing company for final analysis and presentation to the California Air Resources Board (CARB).
	Finished product amounted to approximately $72,000 and $95,000 at December 31, 2013 and 2012, respectively:  the remaining inventory comprises raw materials.
	Accounts Receivable
	Accounts receivable represent uncollateralized obligations due from customers of the Company and are recorded at net realizable value.  This value includes an appropriate allowance for estimated uncollectible accounts to reflect any loss anticipated on the accounts receivable balances and charged to the provision for doubtful accounts.  The Company calculates this allowance based on historical write-offs, level of past due accounts and relationships with and economic status of the customers. Accounts are written off as bad debts when all collection efforts have failed and the account is deemed uncollectible.  Management has provided allowances for doubtful accounts of $9,863 as of December 31, 2013 and 2012.
	Property and Equipment
	Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is provided for on the straight-line or accelerated method over the estimated useful lives of the assets.  The average lives range from five (5) to ten (10) years.  Maintenance and repairs that neither materially add to the value of the property nor appreciably prolong its life are charged to expense as incurred.  Betterments or renewals are capitalized when incurred.  Depreciation expense totaled $35,248 and $47,742 for the years ended December 31, 2013 and 2012, respectively.
	Intangible Assets
	The Company follows the provisions of FASB ASC 350, Goodwill and Other Intangible Assets.  FASB ASC 350 addresses financial accounting and reporting for acquired goodwill and other intangible assets.  Specifically, FASB ASC 350 addresses how intangible assets that are acquired should be accounted for in financial statements upon their acquisition, as well as how goodwill and other intangible assets should be accounted for after they have been initially recognized in the financial statements. The statement requires the Company to evaluate its intellectual property each reporting period to determine whether events and circumstances continue to support an indefinite life.  In addition, the Company tests its intellectual property for impairment on an annual basis, or more frequently if events or changes in circumstances indicate that the asset might be impaired.  The statement requires intangible assets with finite lives to be reviewed for impairment whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable and that a loss shall be recognized if the carrying amount of an intangible exceeds its fair value.
	Intellectual property and other intangibles are recorded at cost.  Prior to 2009, the Company determined that its intellectual property had an indefinite life because it believed there was no legal, regulatory, contractual, competitive, economic or other factor to limit its useful life, and therefore would not be amortized.  For other intangibles, amortization would be computed on the straight-line method over the identifiable lives of the assets.  Management made the decision during 2009 to change the characterization of its intellectual property to a finite-lived asset and to amortize the remaining balance of its intangible asset to the nominal value of $150,000 by the end of 2012, due to its determination that this now represented the scheduled end of its exclusive registration during that year.
	As a result of a review by management of its intangible asset and policies related thereto as of December 31, 2010, it was determined that a further impairment was required to be recorded.  This impairment served to reduce its intellectual property to an amount which management believes represents its fair value.  This value would be considered a level 3 measurement under FASB ASC 820, Fair Value Measurements and Disclosures, since it is based on significant unobservable inputs.  The Company will re-assess the value of this asset in future periods and make adjustments as considered necessary, rather than record additional amortization.   No adjustment was considered necessary during the years ended December 31, 2013 and 2012.
	Revenue Recognition
	The Company follows the provisions of FASB ASC 605, Revenue Recognition, and recognizes revenues when evidence of a completed transaction and customer acceptance exists, and when title passes, if applicable.
	Revenues from sales of product and equipment are recognized at the point when a customer order has been shipped and invoiced.
	Income Taxes
	EnerTeck will compute income taxes using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on evidence from prior years, may not be realized over the next calendar year or for some years thereafter.
	The current and deferred tax provisions in the financial statements include consideration of uncertain tax positions in accordance with FASB ASC 740, Income Taxes.  Management believes there are no significant uncertain tax positions, so no adjustments have been reported from adoption of FASB ASC 740.  The Company files income tax returns in the U.S. federal jurisdiction, and various state jurisdictions.  The Company is no longer subject to income tax examinations by the Internal Revenue Service for years prior to 2010.  For state tax jurisdictions, the Company is no longer subject to income tax examinations for years prior to 2009.
	Income (Loss) Per Common Share
	The basic net income (loss) per common share is computed by dividing the net income (loss) applicable to common stockholders by the weighted average number of common shares outstanding.
	During the year ended December 31, 2011, EnerTeck entered into stock sales agreements with investors who contributed $175,000 in cash to the Company for 350,000 shares of common stock.  The shares had not been issued as of December 31, 2012 but retained the rights associated with the respective class of stock.  Accordingly, these shares were considered common stock equivalents for purposes of computing basic earnings per share.  275,000 of these shares were issued during 2012, and 75,000 remain unissued.
	Diluted net income (loss) per common share is computed by dividing the net income (loss) applicable to common stockholders, adjusted on an "as if converted" basis, by the weighted average number of common shares outstanding plus potential dilutive securities. For 2013 and 2012, potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share.
	Management Estimates and Assumptions
	The accompanying financial statements are prepared in conformity with accounting principles generally accepted in the United States of America which require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
	Financial Instruments
	The Company’s financial instruments recorded on the balance sheet include cash and cash equivalents, accounts receivable, accounts payable and notes payable.  The carrying amounts approximate fair value because of the short-term nature of these items.
	Stock Options and Warrants
	Effective January 1, 2006, EnerTeck began recording compensation expense associated with stock options and other forms of equity compensation in accordance with FASB ASC 718, Stock Compensation
	Taxes Collected
	The Company collects sales taxes assessed by governmental authorities imposed on certain sales to customers.  Sales taxes collected are included in revenues; net amounts paid are reported as expenses in the consolidated statement of operations.
	Recently Issued Accounting Pronouncements
	In January 2013, the FASB issued ASU No. 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities, which clarifies which instruments and transactions are subject to the offsetting disclosure requirements originally established by ASU 2011-11. The new ASU addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to financial statement users. In choosing to narrow the scope of the offsetting disclosures, the Board determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under IFRSs. Like ASU 2011-11, the amendments in this update will be effective for fiscal periods beginning on, or after January 1, 2013. The adoption of ASU 2013-01 is not expected to have a material impact on our financial position or results of operations.
	In February 2013, the FASB issued ASU 2013-02, "Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income" ("ASU 2013-02"). ASU 2013-02 requires an entity to present, either on the face of the financial statements or in the notes, the effects of significant amounts reclassified out of Accumulated other comprehensive loss on the respective line items of the Consolidated Statements of (Loss) Income and to cross-reference to other required disclosures, where applicable. ASU 2013-02 is effective prospectively for reporting periods beginning after December 15, 2012, with early adoption permitted. There was no material impact to our consolidated financial position, results of operations or cash flows upon adoption of this guidance
	In February 2013, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2013-04, "Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date" ("ASU 2013-04"). ASU 2013-04 provides guidance for the recognition, measurement and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of ASU 2013-04 is fixed at the reporting date. The guidance requires an entity to measure those obligations as the sum of the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors as well as any additional amount the reporting entity expects to pay on behalf of its co-obligors. ASU 2013-04 also requires an entity to disclose the nature and amount of those obligations. ASU 2013-04 is effective for reporting periods beginning after December 15, 2013, with early adoption permitted. Retrospective application is required. The Company is currently evaluating the impact of ASU 2013-04 on its consolidated financial statements and related disclosures.
	Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 2 - PROPERTY AND EQUIPMENT	'
	At December 31, 2013 and 2012 property and equipment consisted of the following:
		Useful		2013			2012
		Lives		Amount			Amount
	Furniture and fixtures		7-May	$	63,585		$	62,022
	Equipment		7-May		301,734			301,734
	Less: Accumulated Depreciation				(343,627	)		(308,379	)
	Net Property and Equipment			$	21,692		$	55,377

INTELLECTUAL_PROPERTY

INTELLECTUAL PROPERTY	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 3 - INTELLECTUAL PROPERTY	'
	In July 2006, EnerTeck acquired the EnerBurn technology. The purchase price for the EnerBurn technology is as follows: (i) $1.0 million cash paid on July 13, 2006, and (ii) a promissory note for $2.0 million. In May of 2007, we made the initial payment of $500,000 plus interest against the loan. Prior to 2009 EnerTeck had determined that the life of the intellectual property was indefinite; therefore, the asset was not amortized. The Company tested its intangible assets for impairment as of December 31, 2008. As a result of an independent examination based on sales for the year ended December 31, 2008, the Company determined that an impairment of the asset in the amount of $825,000 was required to be recorded.
	Management made the decision during 2009 to change the characterization of its intellectual property to a finite-lived asset and to amortize the remaining balance of its intangible asset to the nominal value of $150,000 by the end of 2013, due to its determination that this now represents the scheduled end of its exclusive registration during that period. As a result, amortization expense of approximately $579,000 was recorded for the years ended December 31, 2010 and zero for 2011, 2012 and 2013.
	Management made the decision effective December 31, 2010 to record an additional impairment of the asset in the amount of $868,000 as a result of the Company’s inability to generate sufficient sales to support its previously recorded amount. This impairment adjustment results in a value of $150,000 being placed on the Company's intellectual property, which management believes is adequately supported by existing levels of sales and market data.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 4 - INCOME TAXES	'
	EnerTeck has incurred net losses since the merger with Gold Bond and, therefore, has no tax liability. The net deferred tax asset generated by the loss carry-forward has been fully reserved. The cumulative operating loss carry-forward is approximately $16,940,000 at December 31, 2013, and expires beginning in 2023.
	Deferred income taxes consist of the following at December 31, 2013 and 2012:
		2013			2012
	Assets:
	Net operating loss carryforwards	$	5,929,000		$	5,489,000
	Other asset differences		158,000			199,000
	Deferred compensation costs and other		1,141,000			1,238,000
	Valuation allowance		(7,228,000	)		(6,926,000	)
		$	0		$	0
	The change in the valuation allowance for the years ended December 31, 2013 and 2012, was $302,000 and $645,000, respectively.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 5 - STOCKHOLDERS' EQUITY	'
	During the first quarter of 2011, the Company received an advance of $125,000 in gross proceeds for 250,000 shares of common stock at $.50 per share from three investors in a private placement offering to accredited investors only.  Such shares were not issued during 2011.  This amount has been reported as common stock subscribed in the accompanying balance sheet at December 31, 2011 pending completion of the subscription agreements and/or issuance of the shares.  During the first quarter of 2012, the Company issued 175,000 shares to two of such investors in connection with gross proceeds of $87,500.  Pending completion of the subscription agreement from the third investor, the balance of 75,000 shares will be issued in connection with the remaining gross proceeds of $37,500.
	During the first quarter of 2012, the Company sold to one accredited investor in a private placement offering 166,667 units at $0.60 per unit with each unit consisting of two shares of common stock and one common stock purchase warrant. Each warrant is exercisable into one share of common stock at $0.50 per share.
	During the third quarter of 2012, the Company sold 196,500 shares of common stock to an unrelated third party for $196.50 in cash which shares were issued pursuant to the terms of a consulting agreement entered into as of June 1, 2012. The value of the consulting services was determined to be $78,600, which amount was expensed upon issuance in September 2012.
	During the first quarter of 2013, the Company issued 57,142 shares of common stock for prior legal services rendered in the amount of $20,000.
	During the first quarter of 2013, the Company sold to three accredited investors in a private placement offering 571,414 units at $0.70 per unit or $400,000 cash in the aggregate with each unit consisting of two shares of common stock.
	During the second quarter of 2013, the Company sold to three accredited investors in a private placement offering 222,142 units at $0.70 per unit or $155,500 cash in the aggregate with each unit consisting of two shares of common stock of the Company.
	During the third quarter of 2013, the Company sold to an accredited investor in a private placement offering 14,285 units at $0.70 per unit or $10,000 cash in the aggregate with each unit consisting of two shares of common stock of the Company.
	During the fourth quarter of 2013, the Company sold to two accredited investors in a private placement offering 42,857 units at $0.70 per unit or $30,000 cash in the aggregate with each unit consisting of two shares of common stock of the Company.  Such proceeds have been recorded as common stock as the shares were issued in the first quarter of 2014.

STOCK_WARRANTS_AND_OPTIONS

STOCK WARRANTS AND OPTIONS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 6 - STOCK WARRANTS AND OPTIONS	'
	Stock Warrants
	During the first quarter of 2012, the Company issued to one accredited investor 166,667 warrants in connection with a private placement offering of 166,667 units at $0.60 per unit with each unit consisting of two shares of common stock and one common stock purchase warrant. Each warrant is exercisable into one share of common stock at $0.50 per share.
	During the first quarter of 2013, the Company issued to a consultant 400,000 warrants for services to be rendered with regards to the fund raising required for the Company to meet its upcoming requirements for operating funds and for extended testing with several potential new customers.   Each warrant is exercisable into one share of common stock at $0.25 per share.
	Other than the foregoing, there were no other warrants granted or exercised for the years ended December 31, 2013 and 2012.  A total of 400,048 and zero warrants expired for the years ended December 31, 2013 and 2012, respectively. Warrants outstanding and exercisable as of December 31, 2013:
	Exercise Price				Number of Warrants				Weighted Average Remaining Life				Exercisable Number of Warrant
	$	0.6				3,590,000				2.5				3,590,000
	$	0.75				100,000				2.7				100,000
	$	0.5				166,667				3				166,667
	$	0.25				400,000				6				400,000
						4,256,667								4,256,667
	Stock Options
	In September 2003, shareholders of the Company approved an employee stock option plan (the “2003 Option Plan”) authorizing the issuance of options to purchase up to 1,000,000 shares of common stock. The 2003 Option Plan is intended to give the Company greater ability to attract, retain, and motivate officers, key employees, directors and consultants; and is intended to provide the Company with the ability to provide incentives more directly linked to the success of the Company’s business and increases in shareholder value.
	During the third quarter of 2013, the board of directors increased the number of shares reserved for issuance under the 2003 Option Plan from 1,000,000 to 1,250,000 and approved the issuance of 474,201 additional employee stock options to cover services for the years 2012 and 2013.  These options have an exercise price of $0.35 per share and expire in five years from their issue date.
	The fair value of options at the date of grant was $137,505 and was recognized as non-cash compensation for the year ended December 31, 2013, as estimated using the Black-Scholes Model with the following weighted average assumptions for fiscal year 2013:
			2013				2012
	Expected dividend yield			0	%			N/A
	Expected term		5.0 yrs					N/A
	Expected volatility			350	%			N/A
	Risk-free interest rate			1.3	%			N/A
	Fair value per option		$	0.29				N/A
	The fair value of warrants issued in 2013 at the date of grant was $100,000 and was recognized as non-cash compensation for the year ended December 31, 2013, as estimated using the Black-Scholes Model with the following weighted average assumptions for fiscal year 2013:
			2013				2012
	Expected dividend yield			0	%			N/A
	Expected term		7.0 yrs					N/A
	Expected volatility			279	%			N/A
	Risk-free interest rate			1	%			N/A
	Fair value per warrant		$	0.25				N/A
	The expected term of the options and warrants represents the estimated period of time until exercise and is based on the Company’s historical experience of similar option grants, giving consideration to the contractual terms, vesting schedules and expectations of future employee behavior. For fiscal 2013, expected stock price volatility is based on the historical volatility of our stock. The risk-free interest rate is based on the U.S. Treasury bill rate in effect at the time of grant with an equivalent expected term or life. The Company has not paid dividends in the past and does not currently plan to pay any dividends in the future.
	Information regarding activity for stock options under our plan is as follows:
			2013								2012
			Number of				Weighted				Number of				Weighted
			shares				average				shares				average
							exercise								exercise
							price								price
	Outstanding at beginning of year			553,401			$	0.76				553,401			$	0.76
	Options granted			474,201				0.35				0				0
	Options exercised			0				0				0				0
	Options forfeited/expired			(64,200	)			0.8				0				0
	Outstanding at end of year			963,402			$	0.56				553,401			$	0.76
	Options exercisable at end of year			963,402								553,401
	Non-vested options at end of year			0								0
	Weighted-average
	Remaining contractual term – all options		2.9 yrs								2.7 yrs
	Weighted-average
	Remaining contractual term – vested options		2.9 yrs								2.7 yrs
	Fair value of options vested during the year		$	137,505							$	0
	Aggregate intrinsic value		$	0							$	0

RELATED_PARTY_NOTES_AND_ADVANC

RELATED PARTY NOTES AND ADVANCES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 7 - RELATED PARTY NOTES AND ADVANCES	'
	On July 7, 2009, the Company entered into a $100,000 unsecured promissory note with an officer, due on demand.  Interest is payable at 12% per annum.  Also, on December 11, 2009, the Company entered into a $50,000 note with a shareholder/director. Interest is 5% per annum.  The principal balance of the note is due on the earlier of December 11, 2013, or upon completion by the Company of equity financing in excess of $1.0 million in gross proceeds.  Interest on the loan is payable on the maturity date at the rate of 5% per annum.  This note is now overdue for payment.
	On June 1, 2010, the Company entered into a $50,000 convertible promissory note with a shareholder/director which shall be due and payable on June 1, 2013 and accrue interest at 8.0% per annum payable at maturity and which may be converted at any time into shares of common stock.  The assignment of the conversion feature of the note resulted in a loan discount being recorded. The discount amount of $36,207 is being amortized over the original thirty-six month term of the debt as additional interest expense. Amortization for this loan was $12,069 and $7,000 for the years ended December 31, 2013 and 2012.  This note is now overdue for payment.
	On June 1, 2010, the Company entered into $300,000 of convertible promissory notes with a shareholder/director which shall be due and payable on June 1, 2013 and accrue interest at 8.0% per annum payable at maturity and which may be converted at any time into shares of common stock.  This note is now overdue for payment.
	On July 20, 2010, the Company entered into a $200,000 convertible promissory note with a shareholder/director which shall be due and payable on July 20, 2013 and accrue interest at 8.0% per annum payable at maturity and which may be converted at any time into shares of common stock.  This note is now overdue for payment.
	On July 20, 2010, the Company entered into $300,000 of convertible promissory notes with shareholders/director which shall be due and payable on July 20, 2013 and accrue interest at 8.0% per annum payable at maturity and which may be converted at any time into shares of common stock.  This note is now overdue for payment.
	On December 10, 2010, the Company entered into $150,000 of convertible promissory notes with shareholders/director which shall be due and payable on December 10, 2013 and accrue interest at 8.0% per annum payable at maturity and which may be converted at any time into shares of common stock.  This note is now overdue for payment.
	On October 20, 2011, the Company entered into a $70,000 convertible promissory note with a shareholder/director which shall be due and payable on October 20, 2014 and accrue interest at 8.0% per annum payable at maturity and which may be converted at any time into shares of common stock.
	During 2010, 2011 and 2012 such shareholder/director advanced the Company $150,000, $150,000 and $320,000 respectively.  Such advances are due on demand and bear interest at 5%, 8% and 8% per annum respectively.
	During 2013, such shareholder/director advanced the Company $175,000 to be applied to stock subscriptions expected to be issued in 2014.  Such advances do not bear interest.
	Discounts representing additional interest expense had been recorded on the issuance of warrants related to certain notes.  Such discounts are being amortized over the terms of the respective notes on a straight-line basis and are netted with those notes for purposes of balance sheet presentation.  Interest expense resulting from the amortization of discounts amounted to approximately $142,000 and $162,000, for the years ended December 31, 2013 and 2012, respectively.  All debt discounts have been fully amortized as of December 31, 2013.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 8 - COMMITMENTS AND CONTINGENCIES	'
	Office Lease -
	EnerTeck leases office space under a non-cancelable operating lease. Future minimum rentals due under non-cancelable operating leases with an original maturity of at least one-year are approximately as follow:
	December 31,	Amount
	2014	$	39,650
	2015		50,811
	2016		52,172
	2017		53,533
	2018		54,440
	2019		36,293
	Total	$	286,898
	This lease provides for a rent-free period as well as increasing rental payments.  In accordance with generally accepted accounting principles, rent expense for financial statement purposes is being recognized on a straight-line basis over the lease term.  A deferred lease liability arises from the timing difference in the recognition of rent expense and the actual payment of rent.
	Rent expense for the years ended December 31, 2013 and December 31, 2012 totaled $54,037 and $49,368, respectively.   The current lease is under negotiation for a renewal for an additional three years, and expiring August 31, 2019, but has recently been finalized.
	Ability to Continue as a Going Concern
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.  During the years ended December 31, 2013 and 2012, the Company incurred recurring net losses of $1,705,000 and $1,611,000, respectively.  In addition, at December 31, 2013, the Company has an accumulated deficit of $29,813,357.  These conditions raise substantial doubt about the Company’s ability to continue as a going concern.   The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.
	The Company’s continuation as a going concern is contingent upon its ability to obtain additional financing and to generate revenues and cash flow to meet its obligations on a timely basis.  Management believes that sales revenues for 2013 and 2012 were considerably less than earlier anticipated primarily due to circumstances which have been corrected or are in the process of being corrected.   Tests which were expected to be run and completed during 2013 were, for reasons beyond the company’s control either delayed or rescheduled completely into 2014 and are ongoing at this time.  Management expected that marine, railroad and trucking sales would show significant increases in 2013 over what has been generated in the past.  That did not materialize.  This was caused by delays in the completion of long term client demonstrations for several extremely large new clients which were initially intended to be completed during 2013 and but were delayed and are continuing to take place during 2014. While it remains to be seen if all will be successful, it is believed that the final results will be in our favor and that the company will show significant improvement over the next two years.
	The Company has been able to generate working capital in the past through private placements and issuing promissory notes and believes that these avenues will remain available to the Company if additional financing is necessary.   No assurance can be made that any of these efforts will be successful.

CONCENTRATION_OF_CREDIT_RISK

CONCENTRATION OF CREDIT RISK	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 9 - CONCENTRATION OF CREDIT RISK	'
	Financial instruments that potentially subject EnerTeck to concentration of credit risk are accounts receivable. Currently all Accounts Receivable are considered collectible.  EnerTeck performs ongoing credit evaluations as to the financial condition of its customers.  Generally, no collateral is required.
	EnerTeck at times has cash in bank in excess of Federal Deposit Insurance Corporation (“FDIC”) insurance limits.  At December 31, 2013, EnerTeck had $16,000 in cash which is insured.
	For the year ended December 31, 2013, sales to each of four customers exceeded 10% of total sales, and aggregated to approximately 79% of total sales.  Those four customers represented approximately 38% of total accounts receivable at December 31, 2013.  For the year ended December 31, 2012, sales to each of five customers exceeded 10% of total sales, and aggregated to approximately 80% of total sales.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Business and Basis of Presentation	'
	EnerTeck Corporation, formerly Gold Bond Resources, Inc. was incorporated under the laws of the State of Washington on July 30, 1935. On January 9, 2003, the Company acquired EnerTeck Chemical Corp. ("EnerTeck Sub") as its wholly owned operating subsidiary. As a result of the acquisition, the Company is now acting as a holding company, with EnerTeck Sub as its only operating business. Subsequent to this transaction, on November 24, 2003, the Company changed its domicile from the State of Washington to the State of Delaware, changed its name from Gold Bond Resources, Inc. to EnerTeck Corporation.
	EnerTeck Sub, the Company's wholly owned operating subsidiary is a Houston-based corporation. It was incorporated in the State of Texas on November 29, 2000 and was formed for the purpose of commercializing a diesel fuel specific combustion catalyst known as EnerBurn (TM), as well as other combustion enhancement and emission reduction technologies for diesel fuel. EnerTeck's primary product is EnerBurn, and is registered for highway use in all USA diesel applications. The products are used primarily in on-road vehicles, locomotives and diesel marine engines throughout the United States and select foreign markets.
	During 2012, EnerTeck acquired a 40% membership interest in EnerTeck Environmental, LLC (Environmental).  Environmental was formed for the purpose of marketing and selling diesel fuel emission reduction technology with the creators of such specific technology.  Environmental is working with Ingram Barge and is in the process of testing the prototype of the patent pending PEx technology for marine diesel engines.   Testing was completed late in the fourth quarter of 2013.   The results are now in the hands of the testing company for final analysis and the PEx technology is pending approval from the California Air Resources Board (CARB).
Principles of Consolidation	'
	The consolidated financial statements include the accounts of EnerTeck Corporation and its wholly-owned subsidiary, EnerTeck Chemical Corp.  All significant inter-company accounts and transactions are eliminated in consolidation.
Cash and Cash Equivalents	'
	The Company considers all highly liquid investments purchased with an original maturity of three (3) months or less to be cash and cash equivalents.
Inventory	'
	Inventory primarily consists of market ready EnerBurn plus raw materials required to manufacture the products. Inventory has been valued at the lower of cost or market, using the average cost method.
	Included in inventory at December 31, 2010, were three large Hammonds EnerBurn doser systems amounting to $57,000 which were projected to be transferred to marine customers during 2010, but in 2011 were traded for injection units which are more universally adaptable to other customers.  Included in inventory at December 31, 2013 and 2012, are various injector units and R & D Equipment amounting to $65,000 and $77,000, respectively.  Testing of our newly developed Marine PEX beta unit which is currently included in Inventory was originally scheduled to occur prior to the end of the second quarter of 2013.   This was delayed due to monitoring equipment requirements requested by the California Air Resources Board regulations and testing was completed late in the fourth quarter of 2013.   The results are now in the hands of the testing company for final analysis and presentation to the California Air Resources Board (CARB).
	Finished product amounted to approximately $72,000 and $95,000 at December 31, 2013 and 2012, respectively:  the remaining inventory comprises raw materials.
Accounts Receivable	'
	Accounts receivable represent uncollateralized obligations due from customers of the Company and are recorded at net realizable value.  This value includes an appropriate allowance for estimated uncollectible accounts to reflect any loss anticipated on the accounts receivable balances and charged to the provision for doubtful accounts.  The Company calculates this allowance based on historical write-offs, level of past due accounts and relationships with and economic status of the customers. Accounts are written off as bad debts when all collection efforts have failed and the account is deemed uncollectible.  Management has provided allowances for doubtful accounts of $9,863 as of December 31, 2013 and 2012.
Property and Equipment	'
	Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is provided for on the straight-line or accelerated method over the estimated useful lives of the assets.  The average lives range from five (5) to ten (10) years.  Maintenance and repairs that neither materially add to the value of the property nor appreciably prolong its life are charged to expense as incurred.  Betterments or renewals are capitalized when incurred.  Depreciation expense totaled $35,248 and $47,742 for the years ended December 31, 2013 and 2012, respectively.
Intangible Assets	'
	The Company follows the provisions of FASB ASC 350, Goodwill and Other Intangible Assets.  FASB ASC 350 addresses financial accounting and reporting for acquired goodwill and other intangible assets.  Specifically, FASB ASC 350 addresses how intangible assets that are acquired should be accounted for in financial statements upon their acquisition, as well as how goodwill and other intangible assets should be accounted for after they have been initially recognized in the financial statements. The statement requires the Company to evaluate its intellectual property each reporting period to determine whether events and circumstances continue to support an indefinite life.  In addition, the Company tests its intellectual property for impairment on an annual basis, or more frequently if events or changes in circumstances indicate that the asset might be impaired.  The statement requires intangible assets with finite lives to be reviewed for impairment whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable and that a loss shall be recognized if the carrying amount of an intangible exceeds its fair value.
	Intellectual property and other intangibles are recorded at cost.  Prior to 2009, the Company determined that its intellectual property had an indefinite life because it believed there was no legal, regulatory, contractual, competitive, economic or other factor to limit its useful life, and therefore would not be amortized.  For other intangibles, amortization would be computed on the straight-line method over the identifiable lives of the assets.  Management made the decision during 2009 to change the characterization of its intellectual property to a finite-lived asset and to amortize the remaining balance of its intangible asset to the nominal value of $150,000 by the end of 2012, due to its determination that this now represented the scheduled end of its exclusive registration during that year.
	As a result of a review by management of its intangible asset and policies related thereto as of December 31, 2010, it was determined that a further impairment was required to be recorded.  This impairment served to reduce its intellectual property to an amount which management believes represents its fair value.  This value would be considered a level 3 measurement under FASB ASC 820, Fair Value Measurements and Disclosures, since it is based on significant unobservable inputs.  The Company will re-assess the value of this asset in future periods and make adjustments as considered necessary, rather than record additional amortization.   No adjustment was considered necessary during the years ended December 31, 2013 and 2012.
Revenue Recognition	'
	The Company follows the provisions of FASB ASC 605, Revenue Recognition, and recognizes revenues when evidence of a completed transaction and customer acceptance exists, and when title passes, if applicable.
	Revenues from sales of product and equipment are recognized at the point when a customer order has been shipped and invoiced.
Income Taxes	'
	EnerTeck will compute income taxes using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on evidence from prior years, may not be realized over the next calendar year or for some years thereafter.
	The current and deferred tax provisions in the financial statements include consideration of uncertain tax positions in accordance with FASB ASC 740, Income Taxes.  Management believes there are no significant uncertain tax positions, so no adjustments have been reported from adoption of FASB ASC 740.  The Company files income tax returns in the U.S. federal jurisdiction, and various state jurisdictions.  The Company is no longer subject to income tax examinations by the Internal Revenue Service for years prior to 2010.  For state tax jurisdictions, the Company is no longer subject to income tax examinations for years prior to 2009.
Income (Loss) Per Common Share	'
	The basic net income (loss) per common share is computed by dividing the net income (loss) applicable to common stockholders by the weighted average number of common shares outstanding.
	During the year ended December 31, 2011, EnerTeck entered into stock sales agreements with investors who contributed $175,000 in cash to the Company for 350,000 shares of common stock.  The shares had not been issued as of December 31, 2012 but retained the rights associated with the respective class of stock.  Accordingly, these shares were considered common stock equivalents for purposes of computing basic earnings per share.  275,000 of these shares were issued during 2012, and 75,000 remain unissued.
	Diluted net income (loss) per common share is computed by dividing the net income (loss) applicable to common stockholders, adjusted on an "as if converted" basis, by the weighted average number of common shares outstanding plus potential dilutive securities. For 2013 and 2012, potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share.
Management Estimates and Assumptions	'
	The accompanying financial statements are prepared in conformity with accounting principles generally accepted in the United States of America which require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Financial Instruments	'
	The Company’s financial instruments recorded on the balance sheet include cash and cash equivalents, accounts receivable, accounts payable and notes payable.  The carrying amounts approximate fair value because of the short-term nature of these items.
Stock Options and Warrants	'
	Effective January 1, 2006, EnerTeck began recording compensation expense associated with stock options and other forms of equity compensation in accordance with FASB ASC 718, Stock Compensation
Taxes Collected	'
	The Company collects sales taxes assessed by governmental authorities imposed on certain sales to customers.  Sales taxes collected are included in revenues; net amounts paid are reported as expenses in the consolidated statement of operations.
Recently Issued Accounting Pronouncements	'
	In January 2013, the FASB issued ASU No. 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities, which clarifies which instruments and transactions are subject to the offsetting disclosure requirements originally established by ASU 2011-11. The new ASU addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to financial statement users. In choosing to narrow the scope of the offsetting disclosures, the Board determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under IFRSs. Like ASU 2011-11, the amendments in this update will be effective for fiscal periods beginning on, or after January 1, 2013. The adoption of ASU 2013-01 is not expected to have a material impact on our financial position or results of operations.
	In February 2013, the FASB issued ASU 2013-02, "Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income" ("ASU 2013-02"). ASU 2013-02 requires an entity to present, either on the face of the financial statements or in the notes, the effects of significant amounts reclassified out of Accumulated other comprehensive loss on the respective line items of the Consolidated Statements of (Loss) Income and to cross-reference to other required disclosures, where applicable. ASU 2013-02 is effective prospectively for reporting periods beginning after December 15, 2012, with early adoption permitted. There was no material impact to our consolidated financial position, results of operations or cash flows upon adoption of this guidance
	In February 2013, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2013-04, "Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date" ("ASU 2013-04"). ASU 2013-04 provides guidance for the recognition, measurement and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of ASU 2013-04 is fixed at the reporting date. The guidance requires an entity to measure those obligations as the sum of the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors as well as any additional amount the reporting entity expects to pay on behalf of its co-obligors. ASU 2013-04 also requires an entity to disclose the nature and amount of those obligations. ASU 2013-04 is effective for reporting periods beginning after December 15, 2013, with early adoption permitted. Retrospective application is required. The Company is currently evaluating the impact of ASU 2013-04 on its consolidated financial statements and related disclosures.
	Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
Property And Equipment Tables	'
Property and equipment	'
	At December 31, 2013 and 2012 property and equipment consisted of the following:
		Useful		2013			2012
		Lives		Amount			Amount
	Furniture and fixtures		7-May	$	63,585		$	62,022
	Equipment		7-May		301,734			301,734
	Less: Accumulated Depreciation				(343,627	)		(308,379	)
	Net Property and Equipment			$	21,692		$	55,377

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Taxes Tables	'
Deferred income taxes	'
	Deferred income taxes consist of the following at December 31, 2013 and 2012:
		2013			2012
	Assets:
	Net operating loss carryforwards	$	5,929,000		$	5,489,000
	Other asset differences		158,000			199,000
	Deferred compensation costs and other		1,141,000			1,238,000
	Valuation allowance		(7,228,000	)		(6,926,000	)
		$	0		$	0

STOCK_WARRANTS_AND_OPTIONS_Tab

STOCK WARRANTS AND OPTIONS (Tables)	12 Months Ended
	Dec. 31, 2013
Stock Warrants And Options Tables	'
Warrants outstanding and exercisable	'
	Warrants outstanding and exercisable as of December 31, 2013:
	Exercise Price				Number of Warrants				Weighted Average Remaining Life				Exercisable Number of Warrant
	$	0.6				3,590,000				2.5				3,590,000
	$	0.75				100,000				2.7				100,000
	$	0.5				166,667				3				166,667
	$	0.25				400,000				6				400,000
						4,256,667								4,256,667
Fair value assumptions	'
	The fair value of options at the date of grant was $137,505 and was recognized as non-cash compensation for the year ended December 31, 2013, as estimated using the Black-Scholes Model with the following weighted average assumptions for fiscal year 2013:
			2013				2012
	Expected dividend yield			0	%			N/A
	Expected term		5.0 yrs					N/A
	Expected volatility			350	%			N/A
	Risk-free interest rate			1.3	%			N/A
	Fair value per option		$	0.29				N/A
	The fair value of warrants issued in 2013 at the date of grant was $100,000 and was recognized as non-cash compensation for the year ended December 31, 2013, as estimated using the Black-Scholes Model with the following weighted average assumptions for fiscal year 2013:
			2013				2012
	Expected dividend yield			0	%			N/A
	Expected term		7.0 yrs					N/A
	Expected volatility			279	%			N/A
	Risk-free interest rate			1	%			N/A
	Fair value per warrant		$	0.25				N/A
Activity for stock options	'
			2013								2012
			Number of				Weighted				Number of				Weighted
			shares				average				shares				average
							exercise								exercise
							price								price
	Outstanding at beginning of year			553,401			$	0.76				553,401			$	0.76
	Options granted			474,201				0.35				0				0
	Options exercised			0				0				0				0
	Options forfeited/expired			(64,200	)			0.8				0				0
	Outstanding at end of year			963,402			$	0.56				553,401			$	0.76
	Options exercisable at end of year			963,402								553,401
	Non-vested options at end of year			0								0
	Weighted-average
	Remaining contractual term – all options		2.9 yrs								2.7 yrs
	Weighted-average
	Remaining contractual term – vested options		2.9 yrs								2.7 yrs
	Fair value of options vested during the year		$	137,505							$	0
	Aggregate intrinsic value		$	0							$	0

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2013
Commitments And Contingencies Tables	'
Future minimum rentals due	'
	EnerTeck leases office space under a non-cancelable operating lease. Future minimum rentals due under non-cancelable operating leases with an original maturity of at least one-year are approximately as follow:
	December 31,	Amount
	2014	$	39,650
	2015		50,811
	2016		52,172
	2017		53,533
	2018		54,440
	2019		36,293
	Total	$	286,898

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Summary Of Significant Accounting Policies Details Narrative	'	'
Membership interest acquired	'	40.00%
Injector units and R & D Equipment included in inventory	$65,000	$77,000
Finished product amount	72,000	95,000
Allowances for doubtful accounts	9,863	9,863
Depreciation expense	35,248	47,742
Nominal value of intangible assets	'	$150,000
Stock issued during the period	'	275,000
Shares unissued	'	75,000

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013
			FurnitureAndFixtures [Member]	FurnitureAndFixtures [Member]	FurnitureAndFixtures [Member]	FurnitureAndFixtures [Member]	Equipment [Member]	Equipment [Member]	Equipment [Member]	Equipment [Member]
					Minimum [Member]	Maximum [Member]			Minimum [Member]	Maximum [Member]
Property, Plant and Equipment, Gross	'	'	$63,585	$62,022	'	'	$301,734	$301,734	'	'
Less: Accumulated Depreciation	-343,627	-308,379	'	'	'	'	'	'	'	'
Net Property and Equipment	$21,692	$55,377	'	'	'	'	'	'	'	'
Property, Plant and Equipment, Useful Life	'	'	'	'	'5 years	'7 years	'	'	'5 years	'7 years

INTELLECTUAL_PROPERTY_Details_

INTELLECTUAL PROPERTY (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Intellectual Property Details Narrative	'	'
Intellectual Property	$150,000	$150,000
Amortization expense	$0	$0

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Details	'	'
Net operating loss carryforwards	$5,929,000	$5,489,000
Other asset differences	158,000	199,000
Deferred compensation costs	1,141,000	1,238,000
Valuation allowance	-7,228,000	-6,926,000
Deffered Tax Assets	$0	$0

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Details Narrative	'	'
Operating loss carry-forward	$16,940,000	'
Operating loss carry-forward Expiration date	'Beginning in 2023	'
Change in the valuation allowance	$302,000	$645,000

STOCK_WARRANTS_AND_OPTIONS_Det

STOCK WARRANTS AND OPTIONS (Details)	12 Months Ended
	Dec. 31, 2013
Number of Warrants	4,256,667
Exercisable Number of Warrants	4,256,667
Exercise Price $ 0.60 [Member]	'
Number of Warrants	3,590,000
Weighted Average Remaining Life	'2 years 6 months
Exercisable Number of Warrants	3,590,000
Exercise Price $ 0.75 [Member]	'
Number of Warrants	100,000
Weighted Average Remaining Life	'2 years 8 months 12 days
Exercisable Number of Warrants	100,000
Exercise Price $ 0.50 [Member]	'
Number of Warrants	166,667
Weighted Average Remaining Life	'3 years
Exercisable Number of Warrants	166,667
Exercise Price $ 0.25 [Member]	'
Number of Warrants	400,000
Weighted Average Remaining Life	'6 years
Exercisable Number of Warrants	400,000

STOCK_WARRANTS_AND_OPTIONS_Det1

STOCK WARRANTS AND OPTIONS (Details 1) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Stock Option [Member]	'	'
Expected dividend yield	0.00%	'
Expected term	'5 years	'0 years
Expected volatility	350.00%	'
Risk-free interest rate	1.30%	'
Fair value per option/warrant	$0.29	'
Warrant [Member]	'	'
Expected dividend yield	0.00%	'
Expected term	'7 years	'0 years
Expected volatility	279.00%	'
Risk-free interest rate	1.00%	'
Fair value per option/warrant	$0.25	'

STOCK_WARRANTS_AND_OPTIONS_Det2

STOCK WARRANTS AND OPTIONS (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Number of shares	'	'
Outstanding at beginning of year	553,401	553,401
Options granted	474,201	0
Options exercised	0	0
Options forfeited/expired	-64,200	0
Outstanding at end of year	963,402	553,401
Weighted Average Remaining Life	'	'
Outstanding at beginning of year	$0.76	$0.76
Options granted	$0.35	$0
Options exercised	$0	$0
Options forfeited/expired	$0.80	$0
Outstanding at end of year	$0.56	$0.76
Options exercisable at end of year	963,402	553,401
Non-vested options at end of year	0	0
Weighted-average Remaining contractual term all options	'2 years 10 months 24 days	'2 years 8 months 12 days
Weighted-average Remaining contractual term vested options	'2 years 10 months 24 days	'2 years 8 months 12 days
Fair value of options vested during the year	$137,505	$0
Aggregate intrinsic value	$0	$0

STOCK_WARRANTS_AND_OPTIONS_Det3

STOCK WARRANTS AND OPTIONS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Stock Warrants And Options Details Narrative	'	'
Warrants expired	400,048	0
Additional employee stock options	474,201	'
Option exercise price	$0.35	'
Option expiration period	'5 years	'
Fair value of options at date of grant	$137,505	'
Fair value of warrants issued	$100,000	'

RELATED_PARTY_NOTES_AND_ADVANC1

RELATED PARTY NOTES AND ADVANCES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Related Party Notes And Advances Details Narrative	'	'
Amortization of Loan	$12,069	$7,000
Company received Advance from Shareholder/Director	175,000	320,000
Interest bearing rate	'	8.00%
Amortization of Interest expense	$142,000	$162,000

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Dec. 31, 2013
Commitments And Contingencies Details	'
2014	$39,650
2015	50,811
2016	52,172
2017	53,533
2018	54,440
2019	36,293
Total	$286,898

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Commitments And Contingencies Details Narrative	'	'
Rent expense	$54,037	$49,368
Recurring net losses	1,705,000	1,611,000
Accumulated deficit	$29,813,357	$28,107,990

CONCENTRATION_OF_CREDIT_RISK_D

CONCENTRATION OF CREDIT RISK (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
	Customer	Customer
Concentration Of Credit Risk Details Narrative	'	'
Insured Cash	$16,000	'
Percentage of sales from major customers	79.00%	80.00%
Number of major customer	4	5
Percentage of accounts receivable from major customers	38.00%	'