Pacific Gold & Royalty 10-Q 14 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 13, 2013
Document And Entity Information	'	'
Entity Registrant Name	'PACIFIC GOLD CORP	'
Entity Central Index Key	'0001137855	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-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	'	49,315,623
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current Assets:	'	'
Cash and Cash Equivalents	$5,824	$12,198
Prepaid Expenses	4,458	9,778
Loan Receivable, net	810,465	0
Total Current Assets	820,747	21,976
Mineral Rights, Plant and Equipment	'	'
Mineral rights, net	537,984	650,164
Plant and Equipment, net	353,160	470,677
Water Rights and Wells	90,000	90,000
Land	13,670	13,670
Total Mineral Rights, Plant and Equipment, net	994,814	1,224,511
Intangibles	'	'
Total Intangibles, net	8,667	9,417
Other Assets:	'	'
Reclamation Bond	197,938	197,938
Total Other Assets	197,938	197,938
TOTAL ASSETS	2,022,166	1,453,842
Current Liabilities:	'	'
Accounts Payable	859,175	1,060,894
Accrued Expenses	329,579	264,357
Accrued Interest - Convertible Note	8,416	45,589
Convertible Notes, Net	89,005	408,083
Derivative Liability	187,916	10,605,454
Accrued Interest - Promissory Notes, short-term portion	120,077	49,281
Promissory Notes, short-term portion	756,175	1,121,175
Accrued Interest - Note Payable	139,130	0
Note Payable	1,208,106	0
Total Current Liabilities	3,697,579	13,554,833
Long Term Liabilities:	'	'
Accrued Interest - Promissory Notes	12,633	0
Promissory Notes, long-term portion	361,500	0
Accrued Interest - Note Payable	0	37,368
Notes Payable	0	1,471,106
Total Liabilities	4,071,712	15,063,307
Stockholders' Deficit:	'	'
Preferred Stock	300	0
Common Stock	0	0
Additional Paid-in Capital	41,716,877	30,201,102
Non-Controlling Interests	-11,324	-2,233
Accumulated Deficit	-43,755,399	-43,808,334
Total Stockholders' Deficit	-2,049,546	-13,609,465
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$2,022,166	$1,453,842

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Preferred stock, par value per share in dollars	$0.00	$0.00
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	300,000	0
Preferred stock, shares outstanding	300,000	0
Common stock, par value in dollars	$0.00	$0.00
Common stock, shares authorized	3,000,000,000	3,000,000,000
Common stock, shares issued	27,251,352	849,488
Common stock, shares outstanding	27,251,352	849,488

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenue:	'	'	'	'
Total Revenue	$0	$82,457	$0	$161,115
Production Costs:	'	'	'	'
Production Costs	0	323,045	0	411,764
Depreciation	39,422	39,338	118,267	111,787
Gross Margin	-39,422	-279,926	-118,267	-362,436
Operating Expenses:	'	'	'	'
General and Administrative	267,239	338,794	647,033	1,767,039
Inventory Write Down	0	85,760	0	85,760
Total Operating Expenses	267,239	424,554	647,033	1,852,799
Net Loss from Operations	-306,661	-704,480	-765,300	-2,215,235
Other Income (Expenses)	'	'	'	'
Gain (Loss) on Extinguishment of Debt	82,729	-1,016,674	194,405	-975,770
Foreign Exchange Gain (Loss)	-949	-1,543	1,484	-1,543
Amortization of Debt Discount	-100,823	-698,741	-598,338	-1,415,874
Interest Expense	-70,533	-118,030	-626,454	-965,364
Imputed Interest Income	19,767	0	19,767	0
Other Income	1,165	6,305	1,165	6,305
Gain (Loss) on sale of Assets	940,879	0	940,879	0
Change in Fair Value of Derivative Liability	217,963	-47,226	876,237	-160,984
Total Other Income (Expenses)	1,090,198	-1,875,909	809,145	-3,513,230
Net Loss Before Non-Controlling Interests	783,537	-2,580,389	43,845	-5,728,465
Less: Loss Attributable to Non-Controlling Interests	-5,663	0	-9,091	0
Net Income (Loss)	$789,200	($2,580,389)	$52,936	($5,728,465)
Basic and Diluted Loss per Share	$0.03	($6.26)	$0.00	($15.59)
Weighted Average Shares Outstanding - Basic and Diluted	23,775,807	412,031	14,902,570	367,364

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net Income (Loss)	$52,936	($5,728,465)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:	'	'
Depreciation and Depletion	118,267	111,787
Loss Attributable to Non-Controlling Interests	-9,091	0
Imputed Interest Income	-19,767	0
Non-cash Portion of Interest on Convertible Debt	417,775	726,520
Issuance of Stock for Services	0	47,600
Asset Write Down	0	9,893
Gain (Loss) on sale of Assets	-940,879	0
Gain (Loss) on Extinguishment of Debt	-194,185	975,770
Amortization of Debt Discount	598,338	1,415,874
Change in Fair Value of Derivative Liability	-876,237	160,984
Changes in:	'	'
Inventory	0	243,589
Accounts Receivable	0	5,995
Prepaid Expenses	5,320	1,752
Accounts Payable	-8,430	363,139
Accrued Expenses	65,222	117,930
Accrued Interest	205,344	236,978
NET CASH USED IN OPERATING ACTIVITIES	-585,387	-1,310,654
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Purchases and Development of Property and Equipment	-87,640	-185,017
Investment in Reclamation Bond	0	-1,158
Net Change in Deposits	0	3,524
Proceeds from Sale of Mineral Rights	350,000	0
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	262,360	-182,651
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Payments on Related Party Debt	0	-68,562
Payments on Note Payable	-13,000	-4,300
Proceeds from Notes Payable	50,000	0
Proceeds from Promissory Notes	361,500	1,384,900
Payment on Convertible Notes	-81,847	0
Proceeds from Convertible Notes	0	166,500
NET CASH PROVIDED IN FINANCING ACTIVITIES	316,653	1,478,538
NET CHANGE IN CASH AND CASH EQUIVALENTS	-6,374	-14,767
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	12,198	103,454
CASH AND CASH EQUIVALENTS AT END OF PERIOD	5,824	88,687
Cash paid during the year for:	'	'
Interest	0	0
Income Taxes	0	0
Non-cash financing and investing activities:	'	'
Assignment of Portion of Promissory Note to Convertible Note	365,000	1,212,900
Assignment of Promissory Notes Accrued Interest to Convertible Note	0	150,300
Conversion of Notes Payable into Common Stock	11,167,292	3,304,917
Conversion of Notes Payable into Preferred Shares	300,000	0
Conversion of Accrued Interest into Common Stock	48,562	95,796
Loan Issued for Sale of Mineral Rights	790,698	0
Assignment of Related Party Note to Note Payable	0	239,811
Accrued Interest added to Note Principal	$0	$149,066

Summary_of_Significant_Account

Summary of Significant Accounting Policies and Basis of Presentation	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Summary of Significant Accounting Policies and Basis of Presentation	'
	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION
	Pacific Gold Corp. (“Pacific Gold”) was originally incorporated in Nevada on December 31, 1996 under the name of Demand Financial International, Ltd. On October 3, 2002, Demand Financial International, Ltd. changed its name to Blue Fish Entertainment, Inc. On August 5, 2003, the name was changed to Pacific Gold Corp. Pacific Gold is engaged in the identification, acquisition, and development of prospects believed to have gold, vanadium, uranium and tungsten mineral deposits. Through its subsidiaries, Pacific Gold currently owns mining claims, property and leases in Nevada and Colorado.
	Basis of Presentation
	These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in U.S. dollars. The Company’s fiscal year-end is December 31.
	Principle of Consolidation
	The consolidated financial statements include all of the accounts of Pacific Gold Corp., its wholly-owned subsidiaries, Nevada Rae Gold, Inc., and Fernley Gold, Inc., and its majority – owned subsidiary, Pacific Metals Corp. All significant inter-company accounts and transactions have been eliminated.
	Reclassification of Accounts
	Certain accounts in the prior period have been reclassified to conform to the current year presentation.
	Significant Accounting Principles
	Use of Estimates and Assumptions
	The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities, (ii) the disclosure of contingent assets and liabilities known to exist as of the date the consolidated financial statements are published, and (iii) the reported amount of net sales, expenses and costs recognized during the periods presented. Adjustments made with respect to the use of estimates often relate to improved information not previously available. Uncertainties with respect to such estimates and assumptions are inherent in the preparation of consolidated financial statements; accordingly, actual results could differ from these estimates.
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. At September 30, 2013, and December 31, 2012, cash includes cash on hand and cash in the bank.
	Revenue Recognition
	Pacific Gold recognizes revenue from the sale of minerals when persuasive evidence of an arrangement exists, services have been rendered, the sales price is fixed or determinable, and collection is reasonably assured, which is determined when it places a sale order of gold from its inventory on hand with the refinery.
	Accounts Receivable/Bad Debt
	The allowance for doubtful accounts is maintained at a level sufficient to provide for estimated credit losses based on evaluating known and inherent risks in the receivables portfolio. Management evaluates various factors including expected losses and economic conditions to predict the estimated realization on outstanding receivables. As of September 30, 2013 and December 31, 2012, there was no allowance for bad debts.
	Inventories
	Inventories are stated at the lower of average cost or net realizable value. Costs included are limited to those directly related to mining. There were no inventories as of September 30, 2013 or December 31, 2012.
	Property and Equipment
	Property and equipment are valued at cost. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets, which are 2 to 10 years.
	Mineral Rights
	All mine-related costs, other than acquisition costs, are expensed prior to the establishment of proven or probable reserves. Reserves designated as proven and probable are supported by a final feasibility study, indicating that the reserves have had the requisite geologic, technical and economic work performed and are legally extractable at the time of reserve determination. Once proven or probable reserves are established, all development and other site-specific costs are capitalized.
	Capitalized development costs and production facilities are depleted using the units-of-production method based on the estimated gold which can be recovered from the ore reserves processed. There has been no change to the estimate of proven and probable reserves. Lease development costs for non-producing properties are amortized over their remaining lease term if limited. Maintenance and repairs are charged to expense as incurred.
	As per Industry Guide 7, we have no proven or probable reserves.
	Intangible Assets
	The Company’s subsidiary Pacific Metals Inc. has acquired a mining claims database which is being amortized over its estimated useful life of ten years using the straight-line method.
	Intangibles Assets	September 30,			December 31,
		2013			2012
	Mining Claims Database	$	10,000		$	10,000
	Accumulated Amortization		-1,333			-583
	Net	$	8,667		$	9,417
	Amortization expense for the three months ended September 30, 2013 and 2012 was $250.
	Amortization expense for the nine months ended September 30, 2013 and 2012 was $750 and $333, respectively.
	For these assets, amortization expense over the next five years is expected to be $4,250.
	Year		USD
	2013		$	250
	2014			1,000
	2015			1,000
	2016			1,000
	2017			1,000
			$	4,250
	Impairment of Long-Lived Assets
	The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical cost-carrying value of an asset may no longer be appropriate. Pacific Gold assesses recoverability of the carrying value of the asset by estimating the undiscounted future net cash flows, which depend on estimates of metals to be recovered from proven and probable ore reserves, and also identified resources beyond proven and probable reserves, future production costs and future metals prices over the estimated remaining mine life. If undiscounted cash flows are less that the carrying value of a property, an impairment loss is recognized based upon the estimated expected future net cash flows from the property discounted at an interest rate commensurate with the risk involved. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value.
	The fair value of an asset retirement obligation is recognized in the period in which it is incurred if a reasonable estimate of fair value can be made. The present value of the estimated asset retirement costs is capitalized as part of the carrying amount of the long-lived asset. For Pacific Gold, asset retirement obligations primarily relate to the abandonment of ore-producing property and facilities.
	We review the carrying value of our interest in each group of mineral claims owned by our subsidiaries on an annual basis to determine whether impairment has incurred in the claim value. We evaluate the mineral claim values based on one of four criteria; cash flow projection, geological reports, asset sale and option agreements, and comparative market analysis including public market value. Where information and conditions suggest impairment, we write-down these properties to the lowest estimated value based on our evaluation criteria. Our estimate of gold price, mineralized materials, operating capital, and reclamation costs are subject to risks and uncertainties affecting the recoverability of our investment in property, plant, and equipment. Although we have made our best estimate of these factors based on current conditions, it is possible that changes could occur in the near term that could adversely affect our estimate of net cash flows expected to be generated from our operating properties and the need for possible asset impairment write-downs.
	Where estimates of future net operating cash flows are not available and where other conditions suggest impairment, we assess if carrying value can be recovered from net cash flows generated by the sale of the asset or other means.
	Fair Value of Financial Instruments
	The fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties other than in a forced sale or liquidation.
	The carrying amounts of the Company’s financial instruments, including cash, accounts receivable, accounts payable and accrued liabilities and income taxes payable approximate fair value due to their most maturities.
	Fair Value Measurements
	The hierarchy below lists three levels of fair values based on the extent to which inputs used in measuring fair value is observable in the market. We disclose and categorize each of our fair value measurement items that we recorded at fair value on a recurring basis in one of these three levels based on the lowest level input that is significant to the fair value measurement in its entirety. These levels are:
	• Level 1—inputs are based upon unadjusted quoted prices for identical instruments traded in active markets. Our Level 1 non-derivative investments primarily include domestic and international equities, U.S. treasuries and agency securities, and exchange-traded mutual funds. Our Level 1 derivative assets and liabilities include those traded on exchanges.
	• Level 2—inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. the Black-Scholes model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs including interest rate curves, foreign exchange rates, and forward and spot prices for currencies and commodities. Our Level 2 non-derivative investments consist primarily of corporate notes and bonds, mortgage-backed securities, certificates of deposit, certain agency securities, foreign government bonds, and commercial paper. Our Level 2 derivative assets and liabilities primarily include certain over-the-counter options, futures, and swap contracts.
	• Level 3—inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. Our Level 3 non-derivative assets primarily comprise investments in certain corporate bonds. We value these corporate bonds using internally developed valuation models, inputs to which include interest rate curves, credit spreads, stock prices, and volatilities. Unobservable inputs used in these models are significant to the fair values of the investments. The Company Level 3 derivative assets and liabilities primarily comprise derivatives for foreign equities. In certain cases, market-based observable inputs are not available and the company uses management judgment to develop assumptions to determine fair value for these derivatives.
	The company does not have assets and liabilities that are carried at fair value on a recurring basis.
	Income Taxes
	In accordance with ASC Topic 740, Income Taxes, Pacific Gold recognizes deferred tax assets and liabilities based on differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered. Pacific Gold provides a valuation allowance for deferred tax assets for which it does not consider realization of such assets to be more likely than not.
	Loss per Share
	The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss adjusted on an "as if converted" basis, by the weighted average number of common shares outstanding plus potential dilutive securities. For the year ended December 31, 2012 potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share. As of September 30, 2013, the Company had 1,879,160,428 of potentially dilutive common stock equivalents.
	Advertising
	The Company’s policy is to expense advertising costs as incurred. For the three months ended September 30, 2013, and 2012, the Company incurred $11,515 and $33,787, respectively, in advertising costs. For the nine months ended September 30, 2013, and 2012, the Company incurred $13,035 and $115,878, respectively, in advertising costs.
	Environmental Remediation Liability
The Company has posted a bond with the State of Nevada in the amount required by the State of Nevada equal to the maximum cost to reclaim land disturbed in its mining process. The bond requires a quarterly premium to be paid to the State of Nevada Division of Minerals. The Company is current on all payments. Due to its investment in the bond and the close monitoring of the State of Nevada, the Company believes that it has adequately mitigated any liability that could be incurred by the Company to reclaim lands disturbed in its mining process.
Financial Instruments
The Company’s financial instruments, when valued using market interest rates, would not be materially different from the amounts presented in the consolidated financial statements.
Convertible Debentures
Convertible debt is accounted for under ASC 470, Debt – Debt with Conversion and Other Options. The Company records a beneficial conversion feature (BCF) related to the issuance of convertible debt that have conversion features at fixed or adjustable rates that are in-the-money when issued and records the fair value of warrants issued with those instruments. The BCF for the convertible instruments is recognized and measured by allocating a portion of the proceeds to warrants and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features, both of which are credited to paid-in-capital. The Company calculates the fair value of warrants issued with the convertible instruments using the Black-Scholes valuation method, using the same assumptions used for valuing employee options for purposes of following ASC Topic 718, except that the contractual life of the warrant is used. Under these guidelines, the Company allocates the value of the proceeds received from a convertible debt transaction between the conversion feature and any other detachable instruments (such as warrants) on a relative fair value basis. The allocated fair value is recorded as a debt discount or premium and is amortized over the expected term of the convertible debt to interest expense. For a conversion price change of a convertible debt issue, the additional intrinsic value of the debt conversion feature, calculated as the number of additional shares issuable due to a conversion price change multiplied by the previous conversion price, is recorded as additional debt discount and amortized over the remaining life of the debt.
The Company accounts for modifications of its Embedded Conversion Features in accordance with ASC 470-50, Debt – Modifications and Exchanges, which requires the modification of a convertible debt instrument that changes the fair value of an embedded conversion feature and the subsequent recognition of interest expense or the associated debt instrument when the modification does not result in a debt extinguishment pursuant to ASC 470-50-40, Debt – Modification and Exchanges – Extinguishment of Debt.
Derivative Liability Related to Convertible Notes
The derivative liability related to convertible notes and warrants arises because the conversion price of the Company’s convertible notes is discounted from the market price of the Company’s common stock. Thus, the number of shares that may be issued upon conversion of such notes is indeterminate, which gives rise to the possibility that the Company may not be able to fully settle its convertible note and warrant obligations by the issuance of common stock.
The derivative liability related to convertible notes and warrants is adjusted to fair value as of each date that a note is converted or a warrant is exercised, as well as at each reporting date, using the Black-Scholes pricing model. Any change in fair value between reporting dates that arises because of changes in market conditions is recognized as a gain or loss. To the extent the derivative liability is reduced as a consequence of the conversion of notes or the exercise of warrants, such reduction is recognized as additional paid-in capital as of the conversion or exercise date.
Stock Based Compensation
The Company accounts for stock-based compensation in accordance with ASC Topic 718, Compensation – Stock Compensation which requires that the fair value compensation cost relating to share-based payment transactions be recognized in the consolidated financial statements. Share-based compensation cost is measured at the grant date, based on the fair value of the award, and is recognized over the employee’s requisite service period, which is generally the vesting period. The fair value of the Company’s stock options is estimated using a Black-Scholes option valuation model. There were no stock options granted during the nine months ended September 30, 2013 or 2012.
Recently Issued Accounting Pronouncements
The Company does not expect the adoption of any other recently issued accounting pronouncements to have a significant impact on its results of operations, financial position or cash flow.

Interim_Financial_Statements

Interim Financial Statements	9 Months Ended
	Sep. 30, 2013
Quarterly Financial Information Disclosure [Abstract]	'
Interim Financial Statements	'
	NOTE 2 - INTERIM FINANCIAL STATEMENTS
	The accompanying interim unaudited condensed financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In our opinion, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and nine month period ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013. For further information, refer to the financial statements and footnotes thereto included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2012.

Loan_Receivable

Loan Receivable	9 Months Ended
	Sep. 30, 2013
Receivables [Abstract]	'
Loan Receivable	'
	NOTE 3 – LOAN RECEIVABLE
	As part of the asset sale agreement of Pilot Mountain mineral rights Pilot Metals, Inc. (“the purchaser”) shall pay the sum of $850,000 on or before March 31, 2014. In the event that the purchaser does not pay the sum of $850,000 on or before March 31, 2014, the escrow holder shall record the Special Warranty deed with the mineral county recorder. The sum of $850,000 includes imputed interest at a rate of 10% per annum. See Note 4.

Mineral_Rights

Mineral Rights	9 Months Ended
	Sep. 30, 2013
Mineral Industries Disclosures [Abstract]	'
Mineral Rights	'
	NOTE 4 – MINERAL RIGHTS
	Mineral rights at September 30, 2013 and December 31, 2012 consisted of the following:
	MINERAL RIGHTS	2013		2012
	Nevada Rae Gold – Morris Land	$	336,402	$	269,802
	Accumulated Depletion		-381		-381
	Fernley Gold – Lower Olinghouse		161,988		144,308
	Pilot Mountain Resources – Project W		-		199,820
	Pacific Metals – Graysill Claims		39,975		36,615
		$	537,984	$	650,164
	As of September 30, 2013 and December 31, 2012, the amount allocated to undeveloped mineral rights was $10,000.
	On February 10, 2011, our subsidiary Pilot Mountain Resources Inc. (“PMR”) entered into an Option and Asset Sale Agreement ("Agreement") with Pilot Metals Inc., a subsidiary of Black Fire Minerals of Australia, whereby Pilot Metals secured an option on the Project W Tungsten claims.
	The basic monetary terms of the Agreement called for Pilot Metals to pay PMR $50,000 for a 100 day due diligence period on the mining claims. The option payment was received on signing the agreement and recorded as income. Within the initial 100 day option period, Pilot Metals had the right to exercise an additional 24 month option on the claims by paying a further $450,000. The right for an additional 24 months option period was exercised and during the 24 month option period, Pilot Metals has conducted physical due diligence work including sampling, drilling and any other work on the claims it deemed necessary. A payment of $450,000 was received on September 9, 2011 and recorded as income.
	At any point prior to the conclusion of the 24 month option period, Pilot Metals had the option to exercise an option and election to either purchase 100% of the claims, for $1,500,000, paid as three annual installments of $500,000 each, and an additional $1,000,000 payment on the commencement of commercial mining operations, or elect to enter into a joint venture with Pilot Mountain Resources for the mining claims by paying a further $1,000,000 to PMR paid as two annual $500,000 installments, with each company owning 50% of the joint venture. The payments made to PMR are subject to a 15% royalty to Platoro West, Inc.
	On July 5, 2013, PMR and Pilot Metals agreed to an early exercise of the option to purchase the Project W claims. Ownership of the Project W claims has now been transferred to Pilot Metals, subject to a security interest retained by PMR until the full purchase price is paid.
	As part of the decision to exercise the purchase option, the purchaser of the claims, Pilot Metals, agreed to amend the purchase terms to accelerate the ownership of and payment for the claims. The initial three payments of $500,000 each due in September 2013, 2014 and 2015 were amended to two payments, the first paid on July 5, 2013 in the amount of $350,000 and a second payment of $850,000 due on March 31, 2014.

Plant_and_Equipment

Plant and Equipment	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Plant and Equipment	'
	NOTE 5 – PLANT AND EQUIPMENT
	Plant and equipment at September 30, 2013 and December 31, 2012, consisted of the following:
	PLANT AND EQUIPMENT	September 30,		December 31,
		2013		2012
	Building	$	795,355	$	795,355
	Accumulated Depreciation		-652,330		-590,227
	Equipment		1,007,660		1,007,660
	Accumulated Depreciation		-797,525		-742,111
		$	353,160	$	470,677
	Depreciation expense was $38,672 and $39,088, for the three months ended September 30, 2013 and 2012, respectively.
	Depreciation expense was $117,517 and $111,453, for the nine months ended September 30, 2013 and 2012, respectively.

Shareholder_Note_Payable_Relat

Shareholder Note Payable / Related Party Transactions	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Shareholder Note Payable / Related Party Transactions	'
	NOTE 6 – SHAREHOLDER NOTE PAYABLE/RELATED PARTY TRANSACTIONS
	As of September 30, 2013, Pacific Gold owes $1,208,106 in principal and $139,130 in accrued interest to a company owned by the Chief Executive Officer. The amount due is represented by a promissory note accruing interest at 10% per year. The note is due on January 2, 2014 and is convertible into shares of common stock of Pacific Gold at $0.02 per share. On June 10, 2013 the Company issued 300,000 of Series A preferred shares on conversion of $300,000 of the note principal.
	A Company controlled by an officer of the Company has provided office space to the company without charge. There is no obligation for the officer to continue this arrangement. Such costs are immaterial to the consolidated financial statements and accordingly are not reflected herein.
	For the nine months ending September 30, 2012 we have recorded $1,016,674 loss on extinguishment of debt and accrued liabilities. Out of this amount $817,440 was loss on extinguishment of related parties’ debt and accrued liabilities.

Promissory_Notes

Promissory Notes	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Promissory Notes	'
	NOTE 7 – PROMISSORY NOTES
	During the nine months ended September 30, 2013, $365,000 in principal of the promissory notes was assigned to a third party that is not affiliated with the Company as discussed in Note 7.
	During the nine months ended September 30, 2013, the Company received total proceeds of $361,500 from a non-affiliate. The note accrues interest at a rate of 10% per annum from the date of the agreement. The principal and accrued interest is due on January 2, 2015.
	As of September 30, 2013, Pacific Gold owes $1,250,386 in promissory notes to two individual debt holders.
	A summary of the notes is as follows:
	Balance at January 1, 2012	$	1,388,045
	Proceeds Received		1,513,700
	Promissory Note Assigned		-1,492,200
	Interest Accrued thru December 31, 2012		103,911
	Payments thru December 31, 2012		-
	Conversions thru December 31, 2012		-343,000
	Balance at December 31, 2012	$	1,170,456
	Proceeds Received		361,500
	Interest Accrued thru September 30, 2013		83,430
	Payments thru September 30, 2013		-
	Conversions thru September 30, 2013		-
	Assignment of Promissory Note to Convertible Note thru September 30, 2013		-365,000
	Balance at September 30, 2013	$	1,250,386

Financing

Financing	9 Months Ended
	Sep. 30, 2013
Other Liabilities Disclosure [Abstract]	'
Financing	'
	NOTE 8 – FINANCING
	Convertible Notes
	Convertible Notes Series A:
	On December 2, 2011, the Company agreed to the assignment of $500,000 in principal amount of an outstanding note, which represents a portion of the note the Company issued to the original debt holder on January 2, 2011. The assignment was to a third party that is not affiliated with the Company. In connection with the assignment, the Company agreed to various modifications of the note for the benefit of the new holder, which enhance and reset the conversion features of the note and change certain other basic terms of the note. As a result of the amendments, the note now (i) has a conversion rate of a 45% discount to the daily VWAP (volume – weighted average price, which is a measure of the average price the stock has traded over the trading horizon) price of the common stock based on a five day period prior to the date of conversion. During the year ended December 31, 2012, the Company agreed to the assignment of an additional $987,900 in principal and $150,300 in accrued interest of outstanding promissory notes to the third party under the same terms as discussed above. All convertible notes mature within a year of the notes issuance date.
	During the nine months ended September 30, 2013, the Company agreed to the assignment of an additional $175,000 in principal of outstanding promissory note to the third party under the same terms as discussed above.
	A summary of the carrying value of the notes is as follows:
		Note A		Note B		Note C	Note D	Note E
		December 2,		January 27,		March 6,	March 30,	April 23,
	Issuance Date	2011		2012		2012	2012	2012
	Carrying amount of convertible note, net on January 1, 2012	$	135,301	-		-	-	-
	Add: Face Value – Convertible Notes assigned		-	150,000		75,000	162,102	233,098
	Add: Relative fair value of:
	Derivative Liability		-	269,592		166,276	294,731	325,741
	Change in and accelerated amortization of derivative liability on conversions		-100,699	-269,592		-166,276	-294,731	-325,741
	Discount on Note		-	-150,000		-75,000	-162,102	-233,098
	Discount amortization thru December 31, 2012		329,425	150,000		75,000	162,102	233,098
	Interest Accrued thru December 31, 2012		4,473	3,015		1,923	4,912	10,349
	Conversions to shares thru December 31, 2012		-368,500	-153,015		-76,923	-167,014	-243,447
	Carrying amount of convertible notes, net on December 31, 2012	$	-	-		-	-	-
	Add: Face Value – Convertible Notes assigned		-	-		-	-	-
	Add: Relative fair value of:
	Derivative Liability		-	-		-	-	-
	Change in and accelerated amortization of derivative liability on conversions		-	-		-	-	-
	Discount on Note		-	-		-	-	-
	Discount amortization thru September 30, 2013		-	-		-	-	-
	Interest Accrued thru September 30, 2013		-	-		-	-	-
	Conversions to shares thru September 30, 2013		-	-		-	-	-
	Carrying amount of convertible notes, net on September 30, 2013	$	-	-		-	-	-
			Note F	Note G		Note H	Total
			May 08,	July 18,		April 12,
	Issuance Date		2012	2012		2013
	Carrying amount of convertible note, net on January 1, 2012		-	-		-	135,301
	Add: Face Value – Convertible Notes assigned		500,000	18,000		-	1,138,200
	Add: Relative fair value of:
	Derivative Liability		761,671	31,082		-	1,849,093
	Change in and accelerated amortization of derivative liability on conversions		9,165,602	607,100		-	8,615,663
	Discount on Note		-500,000	-18,000		-	-1,138,200
	Discount amortization thru December 31, 2012		383,333	8,250		-	1,341,208
	Interest Accrued thru December 31, 2012		39,161	918		-	64,751
	Conversions to shares thru December 31, 2012		-220,000	-		-	-1,228,899
	Carrying amount of convertible notes, net on December 31, 2012		10,129,767	647,350		-	10,777,117
	Add: Face Value – Convertible Notes assigned		-	-		175,000	175,000
	Add: Relative fair value of:
	Derivative Liability		-204,659	-605,455		285,008	-525,106
	Change in and accelerated amortization of derivative liability on conversions		-9,722,614	-32,727		-182,654	-9,937,995
	Discount on Note		-	-		-175,000	-175,000
	Discount amortization thru September 30, 2013		116,667	9,750		153,710	280,127
	Interest Accrued thru September 30, 2013		4,390	573		5,204	10,167
	Conversions to shares thru September 30, 2013		-323,551	-19,491		-118,705	-461,747
	Carrying amount of convertible notes, net on September 30, 2013		-	-		142,563	142,563
	Convertible Notes Series B:
	On August 2, 2012, September 10, 2012, October 25, 2012, November 9, 2012, and December 5, 2012 a holder of $354,000 in principal amount of debt issued by Pacific Gold Corp. transferred these obligations to a third party. In connection with the transfer, the Company agreed to modify the rate of conversion of principal and interest into shares of common stock to a formula based on the market value of a share of common stock, from time to time. As a result of the modifications the notes had a conversion rate of 47% discount to the market price calculated as the average of the lowest three (3) trading prices for the common stock during the twenty trading day period ending the latest complete trading day prior to conversion date. As of September 30, 2013, the investor has converted $354,000 of debt obligations into 333,970 shares of common stock of the Company.
	On February 5, 2013, and March 19, 2013 a holder of $110,000 in principal amount of debt issued by Pacific Gold Corp. transferred these obligations to a third party. In connection with the transfer, the Company agreed to modify the rate of conversion of principal and interest into shares of common stock to a formula based on the market value of a share of common stock, from time to time. As a result of the modifications the notes had a conversion rate of 47% discount to the market price calculated as the average of the lowest three (3) trading prices for the common stock during the twenty trading day period ending the latest complete trading day prior to conversion date. As of September 30, 2013 the investor has converted $56,000 of debt obligations into 687,420 shares of common stock of the Company.
	On July 27, 2012, August 29, 2012, September 10, 2012, November 2, 2012, and December 11, 2012 the company issued $53,000, $75,000, $78,500, $37,500, and $32,500, respectively, in convertible notes to the same third party discussed above. The notes are convertible beginning at a date which is one hundred and eighty (180) days following the issuance dates and have a conversion rate of 42% discount to the market price calculated as the average of the lowest three (3) trading prices for the common stock during the ten trading day period ending the latest complete trading day prior to conversion date. Interest at an annual rate of 8% from the issuance date is due at maturity or upon acceleration or by prepayment. As of September 30, 2013 the investor has converted $165,820 of debt obligations into 6,283,323 shares of common stock of the Company. For the nine months ended September 30, 2013 the company has made payments of $81,847 towards the balance owing on the notes.
	A summary of the carrying value of the notes is as follows:
		Note A		Note B		Note C	Note D	Note E
		July 27,		August 02,		August 29,	September 10,	September 10,
	Issuance Date	2012		2012		2012	2012	2012
	Carrying amount of convertible notes, net on January 01, 2012	$	-	-		-	-	-
	Face Value – Convertible Note		53,000	150,000		35,000	75,000	78,500
	Add: Relative fair value of:
	Derivative Liability		-	154,088		-	86,538	-
	Accelerated amortization of derivative liability on conversions		-	-154,088		-	-86,538	-
Discount on Note		-	-150,000		-	-75,000	-
Discount amortization thru December 31, 2012		-	150,000		-	75,000	-
Interest Accrued thru December 31, 2012		1,767	-		933	-	2,093
Conversions to shares thru December 31, 2012		-	-150,000		-	-75,000	-
Carrying amount of convertible notes, net on December 31, 2012	$	54,767	-		35,933	-	80,593
Add: Relative fair value of:
Derivative Liability		164,483	-		18,286	-	93,787
Accelerated amortization of derivative liability on conversions		-164,483	-		-18,286	-	-93,787
Discount on Note		-53,000	-		-18,286	-	-41,432
Discount amortization thru September 30, 2013		53,000	-		18,286	-	41,432
Interest Accrued thru September 30, 2013		353	-		467	-	707
Payments thru September 30, 2013		-	-		-	-	-7,000
Conversions to shares thru September 30, 2013		-55,120	-		-36,400	-	-74,300
Carrying amount of convertible notes, net on September 30, 2013	$	-	-		-	-	-
	Note F		Note G		Note H	Note I	Note J
	November 02,		October 25,		November 09,	December 05,	December 11,
Issuance Date	2012		2012		2012	2012	2012
Carrying amount of convertible notes, net on January 01, 2012	$	-	-		-	-	-
Face Value – Convertible Note		37,500	40,000		40,000	49,000	32,500
Add: Relative fair value of:
Derivative Liability		-	66,183		123,438	191,755	-
Accelerated amortization of derivative liability on conversions		-	-66,183		-123,438	-191,755	-
Discount on Note		-	-40,000		-40,000	-49,000	-
Discount amortization thru December 31, 2012		-	40,000		40,000	49,000	-
Interest Accrued thru December 31, 2012		500	-		-	-	217
Conversions to shares thru December 31, 2012		-	-40,000		-40,000	-9,000	-
Carrying amount of convertible notes, net on December 31, 2012	$	38,000	-		-	40,000	32,717
Add: Relative fair value of:
Derivative Liability		64,655	-		-		56,034
Accelerated amortization of derivative liability on conversions		-64,655	-		-	-40,000	-56,034
Discount on Note		-27,709	-		-	-	-32,500
Discount amortization thru September 30, 2013		27,709	-		-	40,000	32,500
Interest Accrued thru September 30, 2013		2,212	-		-	-	1,917
Payments thru September 30, 2013		-40,212	-		-	-	-34,634
Conversions to shares thru September 30, 2013		-	-		-	-40,000	-
Carrying amount of convertible notes, net on September 30, 2013	$	-	-		-	-	-
	Note K		Note L
	February 05,		March 19,
	2013		2013		Total
Face Value – Convertible Note		-	-		590,500
Add: Relative fair value of:
Derivative Liability		-	-		622,001
Accelerated amortization of derivative liability on conversions		-	-		-622,001
Discount on Note		-	-		-354,000
Discount amortization thru December 31, 2012		-	-		354,000
Interest Accrued thru December 31, 2012		-	-		5,510
Conversions to shares thru December 31, 2012		-	-		-314,000
Carrying amount of convertible notes, net on December 31, 2012	$	-	-	$	282,010
Face Value – Convertible Note		60,000	50,000		110,000
Add: Relative fair value of:
Derivative Liability		237,736	94,340		729,321
Accelerated amortization of derivative liability on conversions		-237,736	-94,340		-769,321
Discount on Note		-60,000	-45,283		-278,210
Discount amortization thru September 30, 2013		60,000	45,283		318,210
Interest Accrued thru September 30, 2013		602	2,500		8,758
Payments thru September 30, 2013		-	-		-81,846
Conversions to shares thru September 30, 2013		-56,000	-		-261,820
Carrying amount of convertible notes, net on September 30, 2013	$	4,602	52,500	$	57,102
Convertible Notes Series C:
On September 25, 2013 a holder of $80,000 in principal amount of debt issued by Pacific Gold Corp. transferred these obligations to a third party. In connection with the transfer, the Company agreed to modify the rate of conversion of principal and interest into shares of common stock to a formula based on the market value of a share of common stock, from time to time. As a result of the modifications, the notes had a conversion rate of 45% discount to the market price calculated as the average of the lowest three (3) market prices (VWAP) for the common stock during the twenty trading day period ending the latest complete trading day prior to conversion date.
A summary of the carrying value of the notes is as follows:
	Note A
	September 25,
	2013
Face Value – Convertible Note		-
Add: Relative fair value of:
Derivative Liability		-
Accelerated amortization of derivative liability on conversions		-
Discount on Note		-
Discount amortization thru December 31, 2012		-
Interest Accrued thru December 31, 2012		-
Conversions to shares thru December 31, 2012		-
Carrying amount of convertible notes, net on December 31, 2012	$	-
Face Value – Convertible Note		80,000
Add: Relative fair value of:
Derivative Liability		88,496
Accelerated amortization of derivative liability on conversions		-2,934
Discount on Note		-80,000
Discount amortization thru September 30, 2013		-
Interest Accrued thru September 30, 2013		110
Payments thru September 30, 2013		-
Conversions to shares thru September 30, 2013		-
Carrying amount of convertible notes, net on September 30, 2013	$	85,672

Common_Stock_and_Preferred_Sto

Common Stock and Preferred Stock	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
Common Stock and Preferred Stock	'
	NOTE 9 – COMMON STOCK AND PREFERRED STOCK
	On October 18, 2013, Pacific Gold Corp. (the “Company”) announced that, effective upon market open on October 21, 2013, every one hundred twenty shares of the Company’s issued and outstanding Common Stock, par value $0.0000000001 (the "Common Stock"), will convert into one share of Common Stock (the “Second Reverse Stock Split”). Any fractional shares resulting from the Second Reverse Stock Split will be rounded up to the next whole share. As a result of the Second Reverse Stock Split, the total number of issued and outstanding shares of the Company's Common Stock will decrease from 3,270,157,366 pre-split shares to approximately 27,251,311 shares after giving effect to the Second Reverse Stock Split.
	For the nine months ended September 30, 2013, 7,252,804 common shares were issued for $675,005 in principal and $3,520 in accrued interest on the convertible notes discussed in Note 7 above.
	For the nine months ending September 30, 2013, 18,334 shares were issued for $220 as part of a settlement agreement.
	For the nine months ended September 30, 2013, 300,000 preferred shares were issued on debt conversion at a price of $1.00 per share.
	On January 22, 2013, every twenty shares of the Company’s issued and outstanding Common Stock, par value $0.0000000001 (the "Common Stock"), was converted into one share of New Common Stock (the “First Reverse Stock Split”). Any fractional shares resulting from the First Reverse Stock Split will be rounded up to the next whole share. As a result of the First Reverse Stock Split, the total number of issued and outstanding shares of the Company's Common Stock will decrease from 3,867,674,530 pre-split shares to 193,383,727 shares after giving effect to the First Reverse Stock Split. In addition to the First Reverse Stock Split, the Company has also reduced its total number of the Company’s authorized shares of common stock from 5,000,000,000 to 3,000,000,000.
	In 2012, 445,389 common shares were issued for $1,514,200 in principal and $28,699 in accrued interest on the convertible notes discussed in Note 7 above.
	In 2012, 36,209 shares of common stock were issued for $343,000 in principal on the promissory note discussed in Note 6 above.
	In 2012, 2,084 shares of common stock were issued for services valued at $47,600.
	In 2012, 212,481 shares of common stock were issued for $637,440 in accrued expenses.
	In 2012, 60,000 shares of common stock were issued for $180,000 in principal and interest of the note payable.
	In 2012, 35,412 shares of common stock were issued for $106,234 in principal on the related parties’ notes payable.
	On December 21, 2012 the Company changed the par value of the Company’s common stock from $0.001 per share to $0.0000000001 per share.

Operating_Leases

Operating Leases	9 Months Ended
	Sep. 30, 2013
Leases, Operating [Abstract]	'
Operating Leases	'
	NOTE 10 – OPERATING LEASES
	The Company has leased approximately 440 acres of privately owned land adjacent to its staked prospects from Corporate Creditors Committee LLC, by lease dated October 1, 2003. The Company paid an advance royalty of $7,500 for the first year, which amount is increased by $2,500 in each of the next five years to be $20,000 in the sixth year. For the last four years of the lease, the advance royalty is $20,000 per year. If the lease is renewed, the annual advance royalty is $20,000. The advance royalty is credited to and recoverable from the production rental amounts. The royalty is the greater of a 4% net smelter royalty or $0.50 per yard of material processed. The lease is for 10 years with a renewal option for another 10 years.
	In 2011, Nevada Rae Gold (“NRG”) entered into a lease agreement to lease a 100% interest in 45 mining claims covering approximately 2,000 acres in Lander County, Nevada. The lease calls for NRG to pay the claim owners a gross royalty of 4% on gold sales or $0.50 per yard of gravels mined, whichever is greater. NRG will be required to make annual minimum advance royalty payments of $20,000. The term of the lease is for 10 years with an option for NRG to extend the term for a further 10 years.
	The following is a schedule by years of future minimum lease payments required under operating leases that have initial or remaining non-cancellable lease terms in excess of one year as of September 30, 2013:
	Year ended	Total
	31-Dec-13	$	-
	31-Dec-14		40,000
	31-Dec-15		40,000
	31-Dec-16		40,000
	31-Dec-17		40,000
	Total	$	200,000
	Nevada Rae Gold has a lease for its mobile office at a cost of approximately $407 per month. This lease was accounted for as an operating lease on a month to month basis. Rental expense for the nine months ended September 30, 2013 and 2012 was $3,663.

Major_Customers

Major Customers	9 Months Ended
	Sep. 30, 2013
Risks and Uncertainties [Abstract]	'
Major Customers	'
	NOTE 11 – MAJOR CUSTOMERS
	For the nine months ended September 30, 2013, there were no gold sales. For the nine months ended September 30, 2012, gold sales were made to one vendor. In prior years, all gold sales were made to two refineries. Many refineries are available with similar pricing and the refineries were chosen for convenience.

NonControlling_Interest

Non-Controlling Interest	9 Months Ended
	Sep. 30, 2013
Noncontrolling Interest [Abstract]	'
Non-Controlling Interest	'
	NOTE 12 – NON–CONTROLLING INTEREST
	On November 2, 2012, the board of Pacific Gold Corp. agreed to a dividend of up to 5,000,000 of the shares of Pacific Metals Corp. One share of Pacific Metals Corp. was distributed as a dividend to shareholders of the Company for every 420 shares of Pacific Gold Corp. owned by shareholders of record as of November 1, 2012. As a result of the stock dividend, Pacific Metals Corp. is no longer a wholly-owned subsidiary of the Company. The Company now holds a controlling interest of 75.6% in Pacific Metals Corp.

Legal_Proceedings

Legal Proceedings	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Legal Proceedings	'
	NOTE 13 – LEGAL PROCEEDINGS
	On March 4, 2013, Pacific Gold Corp. (the “Company”) agreed to settle the complaint that was filed in the United States District Court in Newark New Jersey, Case number 2:12-cv-01285-ES-CLW entitled Black Mountain Equities Inc. v. Pacific Gold Corp. The Company agreed to allow Black Mountain Equities to exercise the warrant at issue in the case for a total of 2,200,000 (two million two hundred thousand) shares of Company common stock and Black Mountain Equities agreed to pay $30,000 for the settlement in full of the Company’s legal fees in this matter. The settlement exchange took place on May 14, 2013.
	On November 6, 2013, Nevada Rae Gold, Inc. was sued by Liberty Mutual for approximately $15,000 in past due insurance premiums in Clark County, Nevada, Case number A-13-690844-C. The Company believes these premiums to be erroneously charged by Liberty Mutual not properly classifying the employees of the Company. The Company is attempting to settle this case in order to avoid significant legal fees.
	A subsidiary of the Company, Nevada Rae Gold, Inc., has an outstanding tax obligation to the Internal Revenue Service. The IRS has asserted that approximately $280,000 is owed at this time. The IRS has filed a general lien on all the properties of Nevada Rae, and is taking steps to enforce the liens and collect the funds owed. The enforcement actions will include seeking and taking any funds that are in the company’s bank accounts, causing any persons owing funds to Nevada Rea to direct the funds to the IRS, and taking possession of assets of Nevada Rae and selling them. These actions would be disruptive to the operations of the Company and the subsidiary and may impair the ability of Nevada Rae to operate. In that event, Nevada Rae will be unable to generate any revenues and the financial position of the Company will be severely impaired and the Company may have to curtail its subsidiary’s operations or put the subsidiary into receivership.

Going_Concern

Going Concern	9 Months Ended
	Sep. 30, 2013
Going Concern	'
Going Concern	'
	NOTE 14 – GOING CONCERN
	The Company’s financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of September 30, 2013, the Company had an accumulated deficit of $43,755,399, negative working capital of $2,876,832, and negative cash flows from the nine months ended September 30, 2013 of $585,387, raising substantial doubt about its ability to continue as a going concern. During the nine months ended September 30, 2013, the Company financed its operations through the sale of securities sale of mining claims, and issuance of debt.
	Management’s plan to address the Company’s ability to continue as a going concern includes obtaining additional funding from the sale of the Company’s securities and establishing revenues. Although management believes that it will be able to obtain the necessary funding to allow the Company to remain a going concern through the methods discussed above, there can be no assurances that such methods will prove successful. Should we be unsuccessful, the Company may need to discontinue its operations.

Subsequent_Event

Subsequent Event	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Event	'
	NOTE 15 – SUBSEQUENT EVENTS
	Subsequent to quarter end, every one hundred twenty shares of the Company’s issued and outstanding Common Stock, par value $0.0000000001 (the "Common Stock"), will convert into one share of Common Stock (the “Reverse Stock Split”). Any fractional shares resulting from the Reverse Stock Split will be rounded up to the next whole share. As a result of the Reverse Stock Split, the total number of issued and outstanding shares of the Company's Common Stock will decrease from 3,270,157,366 pre-split shares to approximately 27,251,311 shares after giving effect to the Reverse Stock Split.
	Subsequent to year end, the debenture holders of the convertible notes converted $40,603 in principal into 22,064,271 shares of common stock (taking into account the reverse split of the common stock on October 21, 2013).
	Subsequent to year end, the Company issued $40,000 in promissory notes to a non-affiliate.
	A holder of $240,000 in promissory note principal transferred $40,000 of the obligation to a non-affiliate.
	The company evaluated subsequent events through the date the consolidated financial statements were issued.

Accounting_Policies_Policies

Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in U.S. dollars. The Company’s fiscal year-end is December 31.
Principle of Consolidation	'
	Principle of Consolidation
	The consolidated financial statements include all of the accounts of Pacific Gold Corp., its wholly-owned subsidiaries, Nevada Rae Gold, Inc., and Fernley Gold, Inc., and its majority – owned subsidiary, Pacific Metals Corp. All significant inter-company accounts and transactions have been eliminated.
Reclassification of Accounts	'
	Reclassification of Accounts
	Certain accounts in the prior period have been reclassified to conform to the current year presentation.
Use of Estimates and Assumptions	'
	Use of Estimates and Assumptions
	The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities, (ii) the disclosure of contingent assets and liabilities known to exist as of the date the consolidated financial statements are published, and (iii) the reported amount of net sales, expenses and costs recognized during the periods presented. Adjustments made with respect to the use of estimates often relate to improved information not previously available. Uncertainties with respect to such estimates and assumptions are inherent in the preparation of consolidated financial statements; accordingly, actual results could differ from these estimates.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. At September 30, 2013, and December 31, 2012, cash includes cash on hand and cash in the bank.
Revenue Recognition	'
	Revenue Recognition
	Pacific Gold recognizes revenue from the sale of minerals when persuasive evidence of an arrangement exists, services have been rendered, the sales price is fixed or determinable, and collection is reasonably assured, which is determined when it places a sale order of gold from its inventory on hand with the refinery.
Accounts Receivable/Bad Debt	'
	Accounts Receivable/Bad Debt
	The allowance for doubtful accounts is maintained at a level sufficient to provide for estimated credit losses based on evaluating known and inherent risks in the receivables portfolio. Management evaluates various factors including expected losses and economic conditions to predict the estimated realization on outstanding receivables. As of September 30, 2013 and December 31, 2012, there was no allowance for bad debts.
Inventories	'
	Inventories
	Inventories are stated at the lower of average cost or net realizable value. Costs included are limited to those directly related to mining. There were no inventories as of September 30, 2013 or December 31, 2012.
Property and Equipment	'
	Property and Equipment
	Property and equipment are valued at cost. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets, which are 2 to 10 years.
Mineral Rights	'
	Mineral Rights
	All mine-related costs, other than acquisition costs, are expensed prior to the establishment of proven or probable reserves. Reserves designated as proven and probable are supported by a final feasibility study, indicating that the reserves have had the requisite geologic, technical and economic work performed and are legally extractable at the time of reserve determination. Once proven or probable reserves are established, all development and other site-specific costs are capitalized.
	Capitalized development costs and production facilities are depleted using the units-of-production method based on the estimated gold which can be recovered from the ore reserves processed. There has been no change to the estimate of proven and probable reserves. Lease development costs for non-producing properties are amortized over their remaining lease term if limited. Maintenance and repairs are charged to expense as incurred.
Intangible Assets	'
	Intangible Assets
	The Company’s subsidiary Pacific Metals Inc. has acquired a mining claims database which is being amortized over its estimated useful life of ten years using the straight-line method.
Impairment of Long-Lived Assets	'
	Impairment of Long-Lived Assets
	The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical cost-carrying value of an asset may no longer be appropriate. Pacific Gold assesses recoverability of the carrying value of the asset by estimating the undiscounted future net cash flows, which depend on estimates of metals to be recovered from proven and probable ore reserves, and also identified resources beyond proven and probable reserves, future production costs and future metals prices over the estimated remaining mine life. If undiscounted cash flows are less that the carrying value of a property, an impairment loss is recognized based upon the estimated expected future net cash flows from the property discounted at an interest rate commensurate with the risk involved. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value.
	The fair value of an asset retirement obligation is recognized in the period in which it is incurred if a reasonable estimate of fair value can be made. The present value of the estimated asset retirement costs is capitalized as part of the carrying amount of the long-lived asset. For Pacific Gold, asset retirement obligations primarily relate to the abandonment of ore-producing property and facilities.
	We review the carrying value of our interest in each group of mineral claims owned by our subsidiaries on an annual basis to determine whether impairment has incurred in the claim value. We evaluate the mineral claim values based on one of four criteria; cash flow projection, geological reports, asset sale and option agreements, and comparative market analysis including public market value. Where information and conditions suggest impairment, we write-down these properties to the lowest estimated value based on our evaluation criteria. Our estimate of gold price, mineralized materials, operating capital, and reclamation costs are subject to risks and uncertainties affecting the recoverability of our investment in property, plant, and equipment. Although we have made our best estimate of these factors based on current conditions, it is possible that changes could occur in the near term that could adversely affect our estimate of net cash flows expected to be generated from our operating properties and the need for possible asset impairment write-downs.
	Where estimates of future net operating cash flows are not available and where other conditions suggest impairment, we assess if carrying value can be recovered from net cash flows generated by the sale of the asset or other means.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	The fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties other than in a forced sale or liquidation.
	The carrying amounts of the Company’s financial instruments, including cash, accounts receivable, accounts payable and accrued liabilities and income taxes payable approximate fair value due to their most maturities.
Fair Value Measurements	'
	Fair Value Measurements
	The hierarchy below lists three levels of fair values based on the extent to which inputs used in measuring fair value is observable in the market. We disclose and categorize each of our fair value measurement items that we recorded at fair value on a recurring basis in one of these three levels based on the lowest level input that is significant to the fair value measurement in its entirety. These levels are:
	• Level 1—inputs are based upon unadjusted quoted prices for identical instruments traded in active markets. Our Level 1 non-derivative investments primarily include domestic and international equities, U.S. treasuries and agency securities, and exchange-traded mutual funds. Our Level 1 derivative assets and liabilities include those traded on exchanges.
	• Level 2—inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. the Black-Scholes model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs including interest rate curves, foreign exchange rates, and forward and spot prices for currencies and commodities. Our Level 2 non-derivative investments consist primarily of corporate notes and bonds, mortgage-backed securities, certificates of deposit, certain agency securities, foreign government bonds, and commercial paper. Our Level 2 derivative assets and liabilities primarily include certain over-the-counter options, futures, and swap contracts.
	• Level 3—inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. Our Level 3 non-derivative assets primarily comprise investments in certain corporate bonds. We value these corporate bonds using internally developed valuation models, inputs to which include interest rate curves, credit spreads, stock prices, and volatilities. Unobservable inputs used in these models are significant to the fair values of the investments. The Company Level 3 derivative assets and liabilities primarily comprise derivatives for foreign equities. In certain cases, market-based observable inputs are not available and the company uses management judgment to develop assumptions to determine fair value for these derivatives.
Income Taxes	'
	Income Taxes
	In accordance with ASC Topic 740, Income Taxes, Pacific Gold recognizes deferred tax assets and liabilities based on differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered. Pacific Gold provides a valuation allowance for deferred tax assets for which it does not consider realization of such assets to be more likely than not.
Loss per Share	'
	Loss per Share
	The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss adjusted on an "as if converted" basis, by the weighted average number of common shares outstanding plus potential dilutive securities. For the year ended December 31, 2012 potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share. As of September 30, 2013, the Company had 1,879,160,428 of potentially dilutive common stock equivalents.
Advertising	'
	Advertising
	The Company’s policy is to expense advertising costs as incurred. For the three months ended September 30, 2013, and 2012, the Company incurred $11,515 and $33,787, respectively, in advertising costs. For the nine months ended September 30, 2013, and 2012, the Company incurred $13,035 and $115,878, respectively, in advertising costs.
Environmental Remediation Liability	'
	Environmental Remediation Liability
	The Company has posted a bond with the State of Nevada in the amount required by the State of Nevada equal to the maximum cost to reclaim land disturbed in its mining process. The bond requires a quarterly premium to be paid to the State of Nevada Division of Minerals. The Company is current on all payments. Due to its investment in the bond and the close monitoring of the State of Nevada, the Company believes that it has adequately mitigated any liability that could be incurred by the Company to reclaim lands disturbed in its mining process.
Convertible Debentures	'
	Convertible Debentures
	Convertible debt is accounted for under ASC 470, Debt – Debt with Conversion and Other Options. The Company records a beneficial conversion feature (BCF) related to the issuance of convertible debt that have conversion features at fixed or adjustable rates that are in-the-money when issued and records the fair value of warrants issued with those instruments. The BCF for the convertible instruments is recognized and measured by allocating a portion of the proceeds to warrants and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features, both of which are credited to paid-in-capital. The Company calculates the fair value of warrants issued with the convertible instruments using the Black-Scholes valuation method, using the same assumptions used for valuing employee options for purposes of following ASC Topic 718, except that the contractual life of the warrant is used. Under these guidelines, the Company allocates the value of the proceeds received from a convertible debt transaction between the conversion feature and any other detachable instruments (such as warrants) on a relative fair value basis. The allocated fair value is recorded as a debt discount or premium and is amortized over the expected term of the convertible debt to interest expense. For a conversion price change of a convertible debt issue, the additional intrinsic value of the debt conversion feature, calculated as the number of additional shares issuable due to a conversion price change multiplied by the previous conversion price, is recorded as additional debt discount and amortized over the remaining life of the debt.
	The Company accounts for modifications of its Embedded Conversion Features in accordance with ASC 470-50, Debt – Modifications and Exchanges, which requires the modification of a convertible debt instrument that changes the fair value of an embedded conversion feature and the subsequent recognition of interest expense or the associated debt instrument when the modification does not result in a debt extinguishment pursuant to ASC 470-50-40, Debt – Modification and Exchanges – Extinguishment of Debt.
Derivative Liability Related to Convertible Notes	'
	Derivative Liability Related to Convertible Notes
	The derivative liability related to convertible notes and warrants arises because the conversion price of the Company’s convertible notes is discounted from the market price of the Company’s common stock. Thus, the number of shares that may be issued upon conversion of such notes is indeterminate, which gives rise to the possibility that the Company may not be able to fully settle its convertible note and warrant obligations by the issuance of common stock.
	The derivative liability related to convertible notes and warrants is adjusted to fair value as of each date that a note is converted or a warrant is exercised, as well as at each reporting date, using the Black-Scholes pricing model. Any change in fair value between reporting dates that arises because of changes in market conditions is recognized as a gain or loss. To the extent the derivative liability is reduced as a consequence of the conversion of notes or the exercise of warrants, such reduction is recognized as additional paid-in capital as of the conversion or exercise date.
Stock Based Compensation	'
	Stock Based Compensation
	The Company accounts for stock-based compensation in accordance with ASC Topic 718, Compensation – Stock Compensation which requires that the fair value compensation cost relating to share-based payment transactions be recognized in the consolidated financial statements. Share-based compensation cost is measured at the grant date, based on the fair value of the award, and is recognized over the employee’s requisite service period, which is generally the vesting period. The fair value of the Company’s stock options is estimated using a Black-Scholes option valuation model. There were no stock options granted during the nine months ended September 30, 2013 or 2012.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements
	The Company does not expect the adoption of any other recently issued accounting pronouncements to have a significant impact on its results of operations, financial position or cash flow.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies and Basis of Presentation (Tables)	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Schedule of Finite Lived Intangible Assets	'
	Intangibles Assets	September 30,			December 31,
		2013			2012
	Mining Claims Database	$	10,000		$	10,000
	Accumulated Amortization		-1,333			-583
	Net	$	8,667		$	9,417
Schedule of Future Amortization Expense	'
	Year		USD
	2013		$	250
	2014			1,000
	2015			1,000
	2016			1,000
	2017			1,000
			$	4,250

Mineral_Rights_Tables

Mineral Rights (Tables)	9 Months Ended
	Sep. 30, 2013
Mineral Industries Disclosures [Abstract]	'
Schedule of Mineral Rights Assets	'
	MINERAL RIGHTS	2013		2012
	Nevada Rae Gold – Morris Land	$	336,402	$	269,802
	Accumulated Depletion		-381		-381
	Fernley Gold – Lower Olinghouse		161,988		144,308
	Pilot Mountain Resources – Project W		-		199,820
	Pacific Metals – Graysill Claims		39,975		36,615
		$	537,984	$	650,164

Plant_and_Equipment_Tables

Plant and Equipment (Tables)	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Property Plant and Equipment	'
	PLANT AND EQUIPMENT	September 30,		December 31,
		2013		2012
	Building	$	795,355	$	795,355
	Accumulated Depreciation		-652,330		-590,227
	Equipment		1,007,660		1,007,660
	Accumulated Depreciation		-797,525		-742,111
		$	353,160	$	470,677

Promissory_Notes_Tables

Promissory Notes (Tables)	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Schedule of Promissory Note Payable	'
	Balance at January 1, 2012	$	1,388,045
	Proceeds Received		1,513,700
	Promissory Note Assigned		-1,492,200
	Interest Accrued thru December 31, 2012		103,911
	Payments thru December 31, 2012		-
	Conversions thru December 31, 2012		-343,000
	Balance at December 31, 2012	$	1,170,456
	Proceeds Received		361,500
	Interest Accrued thru September 30, 2013		83,430
	Payments thru September 30, 2013		-
	Conversions thru September 30, 2013		-
	Assignment of Promissory Note to Convertible Note thru September 30, 2013		-365,000
	Balance at September 30, 2013	$	1,250,386

Financing_Tables

Financing (Tables)	9 Months Ended
	Sep. 30, 2013
Other Liabilities Disclosure [Abstract]	'
Schedule of Debt	'
	Convertible Notes Series A:
		Note A		Note B		Note C	Note D	Note E
		December 2,		January 27,		March 6,	March 30,	April 23,
	Issuance Date	2011		2012		2012	2012	2012
	Carrying amount of convertible note, net on January 1, 2012	$	135,301	-		-	-	-
	Add: Face Value – Convertible Notes assigned		-	150,000		75,000	162,102	233,098
	Add: Relative fair value of:
	Derivative Liability		-	269,592		166,276	294,731	325,741
	Change in and accelerated amortization of derivative liability on conversions		-100,699	-269,592		-166,276	-294,731	-325,741
	Discount on Note		-	-150,000		-75,000	-162,102	-233,098
	Discount amortization thru December 31, 2012		329,425	150,000		75,000	162,102	233,098
	Interest Accrued thru December 31, 2012		4,473	3,015		1,923	4,912	10,349
	Conversions to shares thru December 31, 2012		-368,500	-153,015		-76,923	-167,014	-243,447
	Carrying amount of convertible notes, net on December 31, 2012	$	-	-		-	-	-
	Add: Face Value – Convertible Notes assigned		-	-		-	-	-
	Add: Relative fair value of:
	Derivative Liability		-	-		-	-	-
	Change in and accelerated amortization of derivative liability on conversions		-	-		-	-	-
	Discount on Note		-	-		-	-	-
	Discount amortization thru September 30, 2013		-	-		-	-	-
	Interest Accrued thru September 30, 2013		-	-		-	-	-
	Conversions to shares thru September 30, 2013		-	-		-	-	-
	Carrying amount of convertible notes, net on September 30, 2013	$	-	-		-	-	-
			Note F	Note G		Note H	Total
			May 08,	July 18,		April 12,
	Issuance Date		2012	2012		2013
	Carrying amount of convertible note, net on January 1, 2012		-	-		-	135,301
	Add: Face Value – Convertible Notes assigned		500,000	18,000		-	1,138,200
	Add: Relative fair value of:
	Derivative Liability		761,671	31,082		-	1,849,093
	Change in and accelerated amortization of derivative liability on conversions		9,165,602	607,100		-	8,615,663
	Discount on Note		-500,000	-18,000		-	-1,138,200
	Discount amortization thru December 31, 2012		383,333	8,250		-	1,341,208
	Interest Accrued thru December 31, 2012		39,161	918		-	64,751
	Conversions to shares thru December 31, 2012		-220,000	-		-	-1,228,899
	Carrying amount of convertible notes, net on December 31, 2012		10,129,767	647,350		-	10,777,117
	Add: Face Value – Convertible Notes assigned		-	-		175,000	175,000
	Add: Relative fair value of:
	Derivative Liability		-204,659	-605,455		285,008	-525,106
	Change in and accelerated amortization of derivative liability on conversions		-9,722,614	-32,727		-182,654	-9,937,995
	Discount on Note		-	-		-175,000	-175,000
	Discount amortization thru September 30, 2013		116,667	9,750		153,710	280,127
	Interest Accrued thru September 30, 2013		4,390	573		5,204	10,167
	Conversions to shares thru September 30, 2013		-323,551	-19,491		-118,705	-461,747
	Carrying amount of convertible notes, net on September 30, 2013		-	-		142,563	142,563
	Convertible Notes Series B:
		Note A		Note B		Note C	Note D	Note E
		July 27,		August 02,		August 29,	September 10,	September 10,
	Issuance Date	2012		2012		2012	2012	2012
	Carrying amount of convertible notes, net on January 01, 2012	$	-	-		-	-	-
	Face Value – Convertible Note		53,000	150,000		35,000	75,000	78,500
	Add: Relative fair value of:
	Derivative Liability		-	154,088		-	86,538	-
	Accelerated amortization of derivative liability on conversions		-	-154,088		-	-86,538	-
	Discount on Note		-	-150,000		-	-75,000	-
	Discount amortization thru December 31, 2012		-	150,000		-	75,000	-
	Interest Accrued thru December 31, 2012		1,767	-		933	-	2,093
	Conversions to shares thru December 31, 2012		-	-150,000		-	-75,000	-
	Carrying amount of convertible notes, net on December 31, 2012	$	54,767	-		35,933	-	80,593
	Add: Relative fair value of:
	Derivative Liability		164,483	-		18,286	-	93,787
	Accelerated amortization of derivative liability on conversions		-164,483	-		-18,286	-	-93,787
	Discount on Note		-53,000	-		-18,286	-	-41,432
Discount amortization thru September 30, 2013		53,000	-		18,286	-	41,432
Interest Accrued thru September 30, 2013		353	-		467	-	707
Payments thru September 30, 2013		-	-		-	-	-7,000
Conversions to shares thru September 30, 2013		-55,120	-		-36,400	-	-74,300
Carrying amount of convertible notes, net on September 30, 2013	$	-	-		-	-	-
	Note F		Note G		Note H	Note I	Note J
	November 02,		October 25,		November 09,	December 05,	December 11,
Issuance Date	2012		2012		2012	2012	2012
Carrying amount of convertible notes, net on January 01, 2012	$	-	-		-	-	-
Face Value – Convertible Note		37,500	40,000		40,000	49,000	32,500
Add: Relative fair value of:
Derivative Liability		-	66,183		123,438	191,755	-
Accelerated amortization of derivative liability on conversions		-	-66,183		-123,438	-191,755	-
Discount on Note		-	-40,000		-40,000	-49,000	-
Discount amortization thru December 31, 2012		-	40,000		40,000	49,000	-
Interest Accrued thru December 31, 2012		500	-		-	-	217
Conversions to shares thru December 31, 2012		-	-40,000		-40,000	-9,000	-
Carrying amount of convertible notes, net on December 31, 2012	$	38,000	-		-	40,000	32,717
Add: Relative fair value of:
Derivative Liability		64,655	-		-		56,034
Accelerated amortization of derivative liability on conversions		-64,655	-		-	-40,000	-56,034
Discount on Note		-27,709	-		-	-	-32,500
Discount amortization thru September 30, 2013		27,709	-		-	40,000	32,500
Interest Accrued thru September 30, 2013		2,212	-		-	-	1,917
Payments thru September 30, 2013		-40,212	-		-	-	-34,634
Conversions to shares thru September 30, 2013		-	-		-	-40,000	-
Carrying amount of convertible notes, net on September 30, 2013	$	-	-		-	-	-
	Note K		Note L
	February 05,		March 19,
	2013		2013		Total
Face Value – Convertible Note		-	-		590,500
Add: Relative fair value of:
Derivative Liability		-	-		622,001
Accelerated amortization of derivative liability on conversions		-	-		-622,001
Discount on Note		-	-		-354,000
Discount amortization thru December 31, 2012		-	-		354,000
Interest Accrued thru December 31, 2012		-	-		5,510
Conversions to shares thru December 31, 2012		-	-		-314,000
Carrying amount of convertible notes, net on December 31, 2012	$	-	-	$	282,010
Face Value – Convertible Note		60,000	50,000		110,000
Add: Relative fair value of:
Derivative Liability		237,736	94,340		729,321
Accelerated amortization of derivative liability on conversions		-237,736	-94,340		-769,321
Discount on Note		-60,000	-45,283		-278,210
Discount amortization thru September 30, 2013		60,000	45,283		318,210
Interest Accrued thru September 30, 2013		602	2,500		8,758
Payments thru September 30, 2013		-	-		-81,846
Conversions to shares thru September 30, 2013		-56,000	-		-261,820
Carrying amount of convertible notes, net on September 30, 2013	$	4,602	52,500	$	57,102
Convertible Notes Series C:
	Note A
	September 25,
	2013
Face Value – Convertible Note		-
Add: Relative fair value of:
Derivative Liability		-
Accelerated amortization of derivative liability on conversions		-
Discount on Note		-
Discount amortization thru December 31, 2012		-
Interest Accrued thru December 31, 2012		-
Conversions to shares thru December 31, 2012		-
Carrying amount of convertible notes, net on December 31, 2012	$	-
Face Value – Convertible Note		80,000
Add: Relative fair value of:
Derivative Liability		88,496
Accelerated amortization of derivative liability on conversions		-2,934
Discount on Note		-80,000
Discount amortization thru September 30, 2013		-
Interest Accrued thru September 30, 2013		110
Payments thru September 30, 2013		-
Conversions to shares thru September 30, 2013		-
Carrying amount of convertible notes, net on September 30, 2013	$	85,672

Operating_Leases_Tables

Operating Leases (Tables)	9 Months Ended
	Sep. 30, 2013
Leases, Operating [Abstract]	'
Schedule of Future Minimum Rental Payments for Operating Leases	'
	Year ended	Total
	31-Dec-13	$	-
	31-Dec-14		40,000
	31-Dec-15		40,000
	31-Dec-16		40,000
	31-Dec-17		40,000
	Total	$	200,000

Summary_of_Significant_Account2

Summary of Significant Accounting Policies and Basis of Presentation (Details 1) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Intangible Assets	'	'
Mining Claims Database	$10,000	$10,000
Accumulated Amortization	-1,333	-583
Finite Lived Intangible Assets, Net	$8,667	$9,417

Summary_of_Significant_Account3

Summary of Significant Accounting Policies and Basis of Presentation (Details 2) (USD $)	Sep. 30, 2013
Intangible assets amortization expense	'
Year 2013	$250
Year 2014	1,000
Year 2015	1,000
Year 2016	1,000
Year 2017	1,000
Total anticipated amortization expense	$4,250

Summary_of_Significant_Account4

Summary of Significant Accounting Policies and Basis of Presentation (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'	'	'
Property Plant and Equipment Estimated Useful Lives	'	'	'2 to 10 years	'
Amortization expense	$250	'	$750	$333
Potentially dilutive common stock equivalents	'	'	1,879,160,428	'
Advertising Expenses	$11,515	$33,787	$13,035	$115,878

Loan_Receivable_Details_Narrat

Loan Receivable (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2013
Receivables [Abstract]	'
Loan receivable on sale of assets	$850,000
Loan interest rate	10.00%
Loan due date	31-Mar-14

Mineral_Rights_Details

Mineral Rights (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Mineral Properties [Line Items]	'	'
Mineral Rights	$537,984	$650,164
Accumulated Depletion - Mineral Rights	-381	-381
Nevada Rae Gold - Morris Land	'	'
Mineral Properties [Line Items]	'	'
Mineral Rights	336,402	269,802
Fernley Gold - Lower Olinghouse	'	'
Mineral Properties [Line Items]	'	'
Mineral Rights	161,988	144,308
Pilot Mountain Resources - Project W	'	'
Mineral Properties [Line Items]	'	'
Mineral Rights	'	199,820
Pacific Metals - Graysill Claims	'	'
Mineral Properties [Line Items]	'	'
Mineral Rights	$39,975	$36,615

Mineral_Rights_Details_Narrati

Mineral Rights (Details Narrative) (USD $)	1 Months Ended	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Mineral Industries Disclosures [Abstract]	'	'	'	'
Allocation of costs to undeveloped mineral rights	'	$10,000	'	$10,000
Pilot Mountain Resources asset sale agreement	'	'On February 10, 2011, our subsidiary Pilot Mountain Resources Inc. entered into an Option and Asset Sale Agreement with Pilot Metals Inc., a subsidiary of Black Fire Minerals of Australia, whereby Pilot Metals has secured an option on the Project W Tungsten claims. The basic monetary terms of the Agreement called for Pilot Metals to pay PMR $50,000 for a 100 day due diligence period on the mining claims. The option payment was received on signing the agreement and recorded as income. Within the initial 100 day option period, Pilot Metals had the right to exercise an additional 24 month option on the claims by paying a further $450,000. The right for an additional 24 months option period was exercised and a payment of $450,000 was received on September 9, 2011. At any point prior to the conclusion of the 24 month option period, Pilot Metals may exercise an option and election to either purchase 100% of the claims, for $1,500,000, paid as three annual installments of $500,000 each, and an additional $1,000,000 payment on the commencement of commercial mining operations, or elect to enter into a joint venture with Pilot Mountain Resources for the mining claims by paying a further $1,000,000 to PMR paid as two annual $500,000 installments, with each company owning 50% of the joint venture. The payments made to PMR are subject to a 15% royalty to Platoro West, Inc. On July 05, 2013, PMR and Pilot Metals agreed to an early exercise of the option to purchase the Project W claims. Ownership of the Project W claims has now been transferred to Pilot Metals, subject to a security interest retained by PMR until the full purchase price is paid. As part of the decision to exercise the purchase option, the purchaser of the claims, Pilot Metals, agreed to amend the purchase terms to accelerate the ownership of and payment for the claims. The initial 3 payments of $500,000 each due September 2013, 2014 and 2015 were amended to two payments, the first paid on July 5, 2013 in the amount of $350,000 and a second payment of $850,000 due on March 31, 2014.	'	'
Proceeds received for due diligence period	450,000	50,000	'	'
Proceeds from sale of assets	'	$350,000	$0	'

Plant_and_Equipment_Details

Plant and Equipment (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Property, Plant and Equipment [Abstract]	'	'
Building	$795,355	$795,355
Accumulated Depreciation - Buildings	-652,330	-590,227
Equipment	1,007,660	1,007,660
Accumulated Depreciation - Equipment	-797,525	-742,111
Total Plant and Equipment, net	$353,160	$470,677

Plant_and_Equipment_Details_Na

Plant and Equipment (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Property, Plant and Equipment [Abstract]	'	'	'	'
Depreciation expense	$38,672	$39,088	$117,517	$111,453

Shareholder_Note_Payable_Relat1

Shareholder Note Payable / Related Party Transactions (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Related Party Transactions [Abstract]	'	'
Related party, debt	$1,208,106	'
Related party, accrued interest	139,130	'
Related party, promissory note, interest rate	10.00%	'
Related party, promissory note, due date	2-Jan-14	'
Related party, promissory note, conversion rate to shares common stock	$0.02	'
Issuance of Series A preferred stock	300,000	'
Value of conversion of convertible securities	300,000	'
Loss on extinguishment of related party debt and liabilities	'	$817,440

Promissory_Notes_Details_1

Promissory Notes (Details 1) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Promissory Notes [Roll Forward]	'	'
Promissory notes, beginning balance	$1,170,456	$1,388,045
Promissory notes, proceeds received	361,500	1,513,700
Promissory note, assigned	'	-1,492,200
Promissory notes, interest accrued	83,430	103,911
Promissory notes, conversions	'	-343,000
Promissory notes, assignment of convertible note	-365,000	'
Promissory notes, ending balance	$1,250,386	$1,170,456

Promissory_Notes_Details_Narra

Promissory Notes (Details Narrative)	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Proceeds received from non-affiliate, accrued interest rate	10.00%
Proceeds received from non-affiliate, due date	2-Jan-15

Financing_Details

Financing (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Note A December 2, 2011	'	'
Convertible Notes [Line Items]	'	'
Accelerated amortization of derivative liability on conversion	'	($100,699)
Conversion to shares	'	-368,500
Discount amortization	'	329,425
Accrued interest	'	4,473
Convertible Notes carrying value end of period	'	135,301
Note B January 27, 2012	'	'
Convertible Notes [Line Items]	'	'
Derivative Liability - fair value	'	269,592
Accelerated amortization of derivative liability on conversion	'	-269,592
Discount on notes	'	-150,000
Conversion to shares	'	-153,015
Discount amortization	'	150,000
Accrued interest	'	3,015
Convertible note face value issued or assigned	'	150,000
Note C March 6, 2012	'	'
Convertible Notes [Line Items]	'	'
Derivative Liability - fair value	'	166,276
Accelerated amortization of derivative liability on conversion	'	-166,276
Discount on notes	'	-75,000
Conversion to shares	'	-76,923
Discount amortization	'	75,000
Accrued interest	'	1,923
Convertible note face value issued or assigned	'	75,000
Note D March 30, 2012	'	'
Convertible Notes [Line Items]	'	'
Derivative Liability - fair value	'	294,731
Accelerated amortization of derivative liability on conversion	'	-294,731
Discount on notes	'	-162,102
Conversion to shares	'	-167,014
Discount amortization	'	162,102
Accrued interest	'	4,912
Convertible note face value issued or assigned	'	162,102
Note E April 23, 2012	'	'
Convertible Notes [Line Items]	'	'
Derivative Liability - fair value	'	325,741
Accelerated amortization of derivative liability on conversion	'	-325,741
Discount on notes	'	-233,098
Conversion to shares	'	-243,447
Discount amortization	'	233,098
Accrued interest	'	10,349
Convertible note face value issued or assigned	'	233,098
Note F May 8, 2012	'	'
Convertible Notes [Line Items]	'	'
Convertible Notes carrying value beginning of period	10,129,767	'
Derivative Liability - fair value	-204,659	761,671
Accelerated amortization of derivative liability on conversion	-9,722,614	9,165,602
Discount on notes	'	-500,000
Conversion to shares	-323,551	-220,000
Discount amortization	116,667	383,333
Accrued interest	4,390	39,161
Convertible note face value issued or assigned	'	500,000
Convertible Notes carrying value end of period	'	10,129,767
Note G July 18, 2012	'	'
Convertible Notes [Line Items]	'	'
Convertible Notes carrying value beginning of period	647,350	'
Derivative Liability - fair value	-605,455	31,082
Accelerated amortization of derivative liability on conversion	-32,727	607,100
Discount on notes	'	-18,000
Conversion to shares	-19,491	'
Discount amortization	9,750	8,250
Accrued interest	573	918
Convertible note face value issued or assigned	'	18,000
Convertible Notes carrying value end of period	'	647,350
Note H April 12, 2013	'	'
Convertible Notes [Line Items]	'	'
Derivative Liability - fair value	285,008	'
Accelerated amortization of derivative liability on conversion	-182,654	'
Discount on notes	-175,000	'
Conversion to shares	-118,705	'
Discount amortization	153,710	'
Accrued interest	52,204	'
Convertible note face value issued or assigned	175,000	'
Convertible Notes carrying value end of period	142,563	'
Note A July 27, 2012	'	'
Convertible Notes [Line Items]	'	'
Convertible Notes carrying value beginning of period	54,767	'
Derivative Liability - fair value	164,483	'
Accelerated amortization of derivative liability on conversion	-164,483	'
Discount on notes	-53,000	'
Conversion to shares	-55,120	'
Discount amortization	53,000	'
Accrued interest	353	1,767
Convertible note face value issued or assigned	'	53,000
Convertible Notes carrying value end of period	'	54,767
Note B August 2, 2012	'	'
Convertible Notes [Line Items]	'	'
Derivative Liability - fair value	'	154,088
Accelerated amortization of derivative liability on conversion	'	-154,088
Discount on notes	'	-150,000
Conversion to shares	'	-150,000
Discount amortization	'	150,000
Convertible note face value issued or assigned	'	150,000
Note C August 29, 2012	'	'
Convertible Notes [Line Items]	'	'
Convertible Notes carrying value beginning of period	35,933	'
Derivative Liability - fair value	18,286	'
Accelerated amortization of derivative liability on conversion	-18,286	'
Discount on notes	-18,286	'
Conversion to shares	-36,400	'
Discount amortization	18,286	'
Accrued interest	467	933
Convertible note face value issued or assigned	'	35,000
Convertible Notes carrying value end of period	'	35,933
Note D September 10, 2012	'	'
Convertible Notes [Line Items]	'	'
Derivative Liability - fair value	'	86,538
Accelerated amortization of derivative liability on conversion	'	-86,538
Discount on notes	'	-75,000
Conversion to shares	'	-75,000
Discount amortization	'	75,000
Convertible note face value issued or assigned	'	75,000
Note E September 10, 2012	'	'
Convertible Notes [Line Items]	'	'
Convertible Notes carrying value beginning of period	80,593	'
Derivative Liability - fair value	93,787	'
Accelerated amortization of derivative liability on conversion	-93,787	'
Discount on notes	-41,432	'
Conversion to shares	-74,300	'
Discount amortization	41,432	'
Accrued interest	707	2,093
Convertible notes, payments	-7,000	'
Convertible note face value issued or assigned	'	78,500
Convertible Notes carrying value end of period	'	80,593
Note F November 2, 2012	'	'
Convertible Notes [Line Items]	'	'
Convertible Notes carrying value beginning of period	38,000	'
Derivative Liability - fair value	64,655	'
Accelerated amortization of derivative liability on conversion	-64,655	'
Discount on notes	-27,709	'
Discount amortization	27,709	'
Accrued interest	2,212	500
Convertible notes, payments	-40,212	'
Convertible note face value issued or assigned	'	37,500
Convertible Notes carrying value end of period	'	38,000
Note G October 25, 2012	'	'
Convertible Notes [Line Items]	'	'
Derivative Liability - fair value	'	66,183
Accelerated amortization of derivative liability on conversion	'	-66,183
Discount on notes	'	-40,000
Conversion to shares	'	-40,000
Discount amortization	'	40,000
Convertible note face value issued or assigned	'	40,000
Note H November 9, 2012	'	'
Convertible Notes [Line Items]	'	'
Derivative Liability - fair value	'	123,438
Accelerated amortization of derivative liability on conversion	'	-123,438
Discount on notes	'	-40,000
Conversion to shares	'	-40,000
Discount amortization	'	40,000
Convertible note face value issued or assigned	'	40,000
Note I December 5, 2012	'	'
Convertible Notes [Line Items]	'	'
Convertible Notes carrying value beginning of period	40,000	'
Derivative Liability - fair value	'	191,755
Accelerated amortization of derivative liability on conversion	-40,000	-191,755
Discount on notes	'	-49,000
Conversion to shares	-40,000	-9,000
Discount amortization	40,000	49,000
Convertible note face value issued or assigned	'	49,000
Convertible Notes carrying value end of period	'	40,000
Note J December 11, 2012	'	'
Convertible Notes [Line Items]	'	'
Convertible Notes carrying value beginning of period	32,717	'
Derivative Liability - fair value	56,034	'
Accelerated amortization of derivative liability on conversion	-56,034	'
Discount on notes	-32,500	'
Discount amortization	32,500	'
Accrued interest	1,917	217
Convertible notes, payments	-34,634	'
Convertible note face value issued or assigned	'	32,500
Convertible Notes carrying value end of period	'	32,717
Note K February 5, 2013	'	'
Convertible Notes [Line Items]	'	'
Derivative Liability - fair value	237,736	'
Accelerated amortization of derivative liability on conversion	-237,736	'
Discount on notes	-60,000	'
Conversion to shares	-56,000	'
Discount amortization	60,000	'
Accrued interest	602	'
Convertible note face value issued or assigned	60,000	'
Convertible Notes carrying value end of period	4,602	'
Note L March 19, 2013	'	'
Convertible Notes [Line Items]	'	'
Derivative Liability - fair value	94,340	'
Accelerated amortization of derivative liability on conversion	-94,340	'
Discount on notes	-45,283	'
Discount amortization	45,283	'
Accrued interest	2,500	'
Convertible note face value issued or assigned	50,000	'
Convertible Notes carrying value end of period	52,500	'
Note A September 25, 2013	'	'
Convertible Notes [Line Items]	'	'
Derivative Liability - fair value	88,496	'
Accelerated amortization of derivative liability on conversion	-2,934	'
Discount on notes	-80,000	'
Accrued interest	110	'
Convertible note face value issued or assigned	80,000	'
Convertible Notes carrying value end of period	$85,672	'

Financing_Details_Narrative

Financing (Details Narrative) (USD $)	1 Months Ended	3 Months Ended	5 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Mar. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011
Other Liabilities Disclosure [Abstract]	'	'	'	'	'	'	'
Terms of Convertible Note Payable Assigned to Non-Affiliate	'	'	'	'	'	'	'On December 2, 2011, the Company agreed to the assignment of $500,000 in principal amount of an outstanding note, which represents a portion of the note the Company issued to the original debt holder on January 2, 2011. The assignment was to a third party that is not affiliated with the Company.
Assignment of note payable	$80,000	$110,000	$354,000	$276,500	$175,000	$987,900	$500,000
Note payable conversion rate discount	0.45	0.47	0.47	0.42	'	0.45	0.45
Note payable interest rate	'	'	8.00%	8.00%	'	8.00%	'
Note payable assigned accrued interest	'	'	'	'	'	150,300	'
Shares issued upon conversion of debt, value	'	$56,000	$354,000	'	'	'	'
Shares issued upon conversion of debt, shares	'	687,420	333,970	'	'	'	'

Common_Stock_and_Preferred_Sto1

Common Stock and Preferred Stock (Details Narrative) (USD $)	3 Months Ended	5 Months Ended	9 Months Ended	12 Months Ended					9 Months Ended
	Mar. 31, 2012	Dec. 31, 2012	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013
			Conversion of Convertible Notes	Conversion of Convertible Notes	Conversion of Promissory Notes	Shares Issued for Services	Shares Issued for Accrued Expenses	Shares Issued for Notes Payable	Shares Issued for Settlement Agreement	Shares Issued on Related Parties Notes Payable
Common Stock Issued [Line Items]	'	'	'	'	'	'	'	'	'	'
Common shares issued, value	$56,000	$354,000	$675,005	$1,514,200	$343,000	'	$637,440	$180,000	$220	$106,234
Common shares issued, shares	687,420	333,970	7,252,804	445,389	36,209	'	212,481	60,000	18,334	35,412
Common shares issued for services, value	'	'	'	'	'	47,600	'	'	'	'
Common shares issued for services, shares	'	'	'	'	'	2,084	'	'	'	'
Preferred shares issued, debt conversion	'	'	300,000	'	'	'	'	'	'	'
Preferred shares, debt conversion, price per share	'	'	$1	'	'	'	'	'	'	'
Accrued interest on convertible notes	'	'	$3,520	$28,699	'	'	'	'	'	'

Operating_Leases_Details

Operating Leases (Details) (USD $)	Sep. 30, 2013
Leases, Operating [Abstract]	'
31-Dec-13	$40,000
31-Dec-14	40,000
31-Dec-15	40,000
31-Dec-16	40,000
31-Dec-17	40,000
Total future lease committments	$200,000

Operating_Leases_Details_Narra

Operating Leases (Details Narrative) (USD $)	1 Months Ended	9 Months Ended		12 Months Ended
	Oct. 31, 2003	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2011
Leases, Operating [Abstract]	'	'	'	'
Leasing arrangements, description	'The Company has leased approximately 440 acres of privately owned land adjacent to its staked prospects from Corporate Creditors Committee LLC, by lease dated October 1, 2003. The Company paid an advance royalty of $7,500 for the first year, which amount is increased by $2,500 in each of the next five years to be $20,000 in the sixth year. For the last four years of the lease, the advance royalty is $20,000 per year. If the lease is renewed, the annual advance royalty is $20,000. The advance royalty is credited to and recoverable from the production rental amounts. The royalty is the greater of a 4% net smelter royalty or $0.50 per yard of material processed. The lease is for 10 years with a renewal option for another 10 years.	'	'	'In 2011, Nevada Rae Gold ("NRG") entered into a lease agreement to lease a 100% interest in 45 mining claims covering approximately 2,000 acres in Lander County, Nevada. The lease calls for NRG to pay the claim owners a gross royalty of 4% on gold sales or $0.50 per yard of gravels mined, whichever is greater. NRG will be required to make annual minimum advance royalty payments of $20,000. The term of the lease is for 10 years with an option for NRG to extend the term for a further 10 years.
Mobile office monthly rent	'	'$407 per month	'	'
Mobile office rental expense	'	$3,663	$3,663	'

NonControlling_Interest_Detail

Non-Controlling Interest (Details Narrative)	12 Months Ended
	Dec. 31, 2012
Noncontrolling Interest [Abstract]	'
Pacific Metals Corp. dividend	5,000,000
Pacific Metals Corp. dividend, distribution ratio	'1 share of Pacific Metals Corp. for every 420 shares of Pacific Gold Corp.
Controlling interest	75.60%

Legal_Proceedings_Details_Narr

Legal Proceedings (Details Narrative) (USD $)	0 Months Ended	9 Months Ended
	Nov. 06, 2013	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'	'
Pacific Gold, settlement agreement terms	'On November 6, 2013, Nevada Rae Gold, Inc. was sued by Liberty Mutual for approximately $15,000 in past due insurance premiums in Clark County, Nevada, Case number A-13-690844-C. The Company believes these premiums to be erroneously charged by Liberty Mutual not properly classifying the employees of the Company. The Company is attempting to settle this case in order to avoid significant legal fees.	'On March 4, 2013, Pacific Gold Corp. agreed to settle the complaint that was filed in the United States District Court in Newark New Jersey, Case number 2:12-cv-01285-ES-CLW entitled Black Mountain Equities Inc. v. Pacific Gold Corp. The Company agreed to allow Black Mountain Equities to exercise the warrant at issue in the case for a total of 2,200,000 shares of Company common stock and Black Mountain Equities agreed to pay $30,000 for the settlement in full of the CompanyBs legal fees in this matter. The settlement exchange took place May 14, 2013.
Nevada Rae Gold, Inc. outstanding tax obligation	'	$280,000

Going_Concern_Details_Narrativ

Going Concern (Details Narrative) (USD $)	Sep. 30, 2013
Going Concern	'
Negative working capital	$2,876,832

Subsequent_Event_Details_Narra

Subsequent Event (Details Narrative) (USD $)	1 Months Ended	3 Months Ended	5 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended		1 Months Ended
	Sep. 30, 2013	Mar. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011	Oct. 31, 2013
								Subsequent Event
								Reverse Stock Split
Subsequent Event [Line Items]	'	'	'	'	'	'	'	'
Reverse stock splits	'	'	'	'	'	'	'	27,251,311
Common shares issued, value	'	$56,000	$354,000	'	'	'	'	$40,603
Common shares issued, shares	'	687,420	333,970	'	'	'	'	22,064,271
Assignment of note payable	80,000	110,000	354,000	276,500	175,000	987,900	500,000	40,000
Issuance of note payable	'	'	'	'	'	'	'	$40,000
Stock split ratio	'	'	'	'	'	'	'	'1 for 120