Legend Oil & Gas 10-Q 28 May 14 2014 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2014	20-May-14
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'Legend Oil & Gas, Ltd.	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	115,327,665
Amendment Flag	'false	'
Entity Central Index Key	'0001140414	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	31-Mar-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'

CONSOLIDATED_BALANCE_SHEETS_un

CONSOLIDATED BALANCE SHEETS (unaudited) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Current Assets	'	'
Cash and cash equivalents	$1,322	$64,283
Accounts receivable	358,493	329,123
Prepaid expenses	147,459	102,191
Total current assets	507,274	495,597
Deposits	3,740	3,740
Oil and gas property, plant and equipment	'	'
Proven property – net	1,984,398	2,493,328
Unproven property	1,124,762	1,224,311
Total oil and gas properties, net	3,109,160	3,717,639
Total assets	3,620,174	4,216,976
Current Liabilities	'	'
Accounts payable	1,813,947	1,656,948
Note payable to bank	1,453,210	2,018,951
Current portion of long term debt, net	80,139	27,496
Convertible debt, net	960,649	612,527
Embedded derivative liabilities	948,116	1,161,284
Total current liabilities	5,256,061	5,477,206
Asset retirement obligations	1,497,176	1,533,121
Total liabilities	6,753,237	7,010,327
Stockholders’ Equity (Deficit)	'	'
Common stock - 400,000,000 shares authorized; $0.001 par value; 115,327,665 and 109,343,534 shares issued and outstanding, respectively	115,326	109,343
Additional paid-in capital	26,085,580	25,726,902
Accumulated other comprehensive loss	100,362	17,188
Accumulated deficit	-29,434,331	-28,646,784
Total stockholders’ equity (deficit)	-3,133,063	-2,793,351
Total liabilities and stockholders’ equity (deficit)	$3,620,174	$4,216,976

CONSOLIDATED_BALANCE_SHEETS_un1

CONSOLIDATED BALANCE SHEETS (unaudited) (Parentheticals) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Common stock par value (in Dollars per share)	$0.00	$0.00
Common stock, shares authorized	400,000,000	400,000,000
Common stock, shares issued	115,327,665	109,343,534
Common stock, shares outstanding	115,327,665	109,343,534

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Oil and gas revenue	$293,471	$523,323
Costs and Expenses	'	'
General and administrative	511,859	1,547,336
Production expenses	158,106	351,345
Depletion, depreciation, and amortization	158,162	184,986
Impairment of oil and gas property	0	111,023
Accretion on asset retirement obligation	14,674	14,557
Total costs and expenses	842,801	2,209,247
Operating Loss	-549,330	-1,685,924
Other Income and Expense	'	'
Interest expense	-451,385	-37,477
Change in value of embedded derivative liabilities	213,168	0
Total other income and expense	-238,217	-37,477
Net loss	($787,547)	($1,723,401)
Basic and diluted weighted average shares outstanding (in Shares)	112,854,205	77,809,160
Basic and diluted net loss per share (in Dollars per share)	($0.01)	($0.02)

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Net loss	($787,547)	($1,723,401)
Other comprehensive loss	'	'
Foreign currency translation adjustment	83,174	-133,303
Comprehensive loss	($704,373)	($1,856,704)

STATEMENTS_OF_CONSOLIDATED_STO

STATEMENTS OF CONSOLIDATED STOCKHOLDERS' EQUITY (DEFICIT) (UNAUDITED) (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2012	$77,220	($25,353,942)	$152,634	($15,624,278)	($40,748,366)
Balance (in Shares) at Dec. 31, 2012	77,220,271	'	'	'	'
Common stock issued for services	7,700	482,300	'	'	490,000
Common stock issued for services (in Shares)	7,700,000	'	'	'	'
Stock based compensation	'	1,206,994	'	'	1,206,994
Foreign currency translation	'	'	-135,446	'	-135,446
Conversion of note payable	2,772	59,761	'	'	62,533
Conversion of note payable (in Shares)	2,772,407	'	'	'	'
Discount on short term note payable	'	124,430	'	'	124,430
Conversion of convertible preferred stock to common stock	1,700	365,253	'	'	366,953
Conversion of convertible preferred stock to common stock (in Shares)	1,700,000	'	'	'	'
Dividends on preferred stock	13,823	677,327	'	-691,150	'
Dividends on preferred stock (in Shares)	13,823,000	'	'	'	'
Reclassification out of contingently redeemable common stock	'	47,764,926	'	'	47,764,926
Stock issued for interest payment	955	30,405	'	'	31,360
Stock issued for interest payment (in Shares)	955,128	'	'	'	'
Stock issued to employees	2,900	258,100	'	'	261,000
Stock issued to employees (in Shares)	2,900,000	'	'	'	'
Stock issued for property	2,273	111,348	'	'	113,621
Stock issued for property (in Shares)	2,272,728	'	'	'	'
Net loss	'	'	'	-12,331,356	-12,331,356
Balance at Dec. 31, 2013	109,343	25,726,902	17,188	-28,646,784	-2,793,351
Balance (in Shares) at Dec. 31, 2013	109,343,534	'	'	'	109,343,534
Common stock issued for services	4,763	304,853	'	'	309,616
Common stock issued for services (in Shares)	4,763,333	'	'	'	4,763,333
Stock based compensation	'	3,569	'	'	3,569
Foreign currency translation	'	'	83,174	'	83,174
Stock issued for interest payment	1,220	50,256	'	'	51,746
Stock issued for interest payment (in Shares)	1,220,798	'	'	'	'
Net loss	'	'	'	-787,547	-787,547
Balance at Mar. 31, 2014	$115,326	$26,085,580	$100,362	($29,434,331)	($3,133,063)
Balance (in Shares) at Mar. 31, 2014	115,327,665	'	'	'	115,327,665

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	($787,547)	($1,723,401)
Adjustments to reconcile net loss to cash flows from operating activities:	'	'
Stock-based compensation	3,569	1,190,340
Amortization of discounts on notes payable	400,765	0
Accretion on asset retirement obligation	14,674	14,557
Issuance of common stock for services	309,616	50,000
Change in value of embedded derivative liabilities	-213,168	0
Depletion, depreciation, amortization and impairment	158,162	296,009
Changes in operating assets and liabilities :	'	'
Accounts receivable	-29,370	-27,788
Prepaid expenses and other assets	-45,268	8,538
Accounts payable	208,476	405,572
Net cash flows from operating activities	19,909	213,827
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Proceeds from sale of oil and gas properties	450,316	0
Oil and gas properties development costs	0	-150,369
Net cash flows from investing activities	450,316	-150,369
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Payments on note payable to bank	-565,741	-142,293
Net cash flows from financing activities	-565,741	-142,293
Change in cash and cash equivalents before effect of exchange rate changes	-95,516	-78,835
Effect of exchange rate changes	32,555	76,201
Net change in cash and cash equivalents	-62,961	-2,634
Cash and cash equivalents, beginning of period	64,283	12,989
Cash and cash equivalents, end of period	1,322	10,355
Cash paid during the year for:	'	'
Interest	$50,620	$37,477

NOTE_1_ORGANIZATION_AND_DESCRI

NOTE 1 - ORGANIZATION AND DESCRIPTION OF OPERATIONS	3 Months Ended
	Mar. 31, 2014
Disclosure Text Block [Abstract]	'
Business Description and Basis of Presentation [Text Block]	'
	NOTE 1 - ORGANIZATION AND DESCRIPTION OF OPERATIONS
	Description of Business
	We are an oil and gas exploration, development and production company.  Our oil and gas property interests are located in Western Canada (in Berwyn and Medicine River in Alberta, and Clarke Lake in British Columbia) and in the United States (in the Piqua region of the State of Kansas in Woodson County and Crawford County).
	The Company was incorporated under the laws of the State of Colorado on November 27, 2000 under the name “SIN Holdings, Inc.” From inception until June 2010, we pursued our original business plan of developing a web portal listing senior resources across the United States through our former wholly-owned subsidiary Senior-Inet, Inc. On July 29, 2010, Senior-Inet, Inc. was dissolved and we changed our business to the acquisition, exploration, development and production of oil and gas reserves. To align our name with our new business, on November 29, 2010, we changed our name to Legend Oil and Gas, Ltd.
	On July 28, 2011, we formed a wholly owned subsidiary named Legend Energy Canada, Ltd. (“Legend Canada”), which is a corporation registered under the laws of Alberta, Canada. Legend Canada was formed to acquire, own and manage certain oil and gas properties and assets located in Canada.  Legend Canada completed the acquisition of significant oil and gas reserves located in Canada on October 20, 2011.
	On January 23, 2014, we entered into an agreement with New Western Energy Corporation (“New Western”) to consummate a business combination.  On April 30, 2014, the agreement and plan of merger were terminated by mutual consent of both the Company and New Western.

NOTE_2_SUMMARY_OF_SIGNIFICANT_

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Principles of Consolidation
	The consolidated financial statements include the accounts of the Company, and our wholly-owned subsidiary Legend Canada.  Intercompany transactions and balances have been eliminated in consolidation.  We account for our undivided interest in oil and gas properties using the proportionate consolidation method, whereby our share of assets, liabilities, revenues and expenses are included in the financial statements.
	Interim Reporting
	The unaudited financial information furnished herein reflects all adjustments, consisting solely of normal recurring items, which in the opinion of management are necessary to fairly state the financial position of Legend Oil & Gas Ltd. and the results of its operations for the periods presented.  This report on Form 10-Q should be read in conjunction with the Company’s consolidated financial statements and notes thereto included in the Company’s Form 10-K for the fiscal year ended December 31, 2013.  The Company assumes that the users of the interim financial information herein have read or have access to the audited financial statements for the preceding fiscal year and that the adequacy of additional disclosure needed for a fair presentation may be determined in that context.  Accordingly, footnote disclosure, which would substantially duplicate the disclosure contained in the Company’s Form 10-K for the fiscal year ended December 31, 2013 has been omitted.  The results of operations for the three month periods ended March 31, 2014 are not necessarily indicative of results for the entire year ending December 31, 2014. The Company did not record an income tax provision during the periods presented due to net taxable losses.
	Use of Estimates
	The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the reported amounts of revenues and expenses during the reporting period. Management’s judgments and estimates in these areas are to be based on information available from both internal and external sources, including engineers, geologists, consultants and historical experience in similar matters. The more significant reporting areas impacted by management’s judgments and estimates are fair values of the Company’s equity-linked instruments, accruals related to oil and gas sales and expenses, estimates of future oil and gas reserves, estimates used in the impairment of oil and gas properties, and the estimated future timing and cost of asset retirement obligations.
	Actual results could differ from the estimates as additional information becomes known. The carrying values of oil and gas properties are particularly susceptible to change in the near term. Changes in the future estimated oil and gas reserves or the estimated future cash flows attributable to the reserves that are utilized for impairment analysis could have a significant impact on the future results of operations.
	Comprehensive Income
	For operations outside of the U.S. that prepare financial statements in currencies other than U.S. dollars, we translate the financial statements into U.S. dollars.  Results of operations and cash flows are translated at average exchange rates during the period, and assets and liabilities are translated at end of period exchange rates, except for equity transactions and advances not expected to be repaid in the foreseeable future, which are translated at historical costs.  The effects of exchange rate fluctuations on translating foreign currency assets and liabilities into U.S. dollars are accumulated as a separate component in other comprehensive income (loss).  Accumulated other comprehensive income (loss) consists entirely of foreign currency translation adjustments at March 31, 2014 and December 31, 2013.
	Liquidity
	We have incurred net operating losses and operating cash flow deficits over the last two years, continuing through 2014. We are in the early stages of acquisition and development of oil and gas leaseholds, and we have been funded primarily by a combination of equity issuances and borrowing under loan agreements and to a lesser extent by operating cash flows, to execute on our business plan for the acquisition, exploration, development and production of oil and gas reserves. At March 31, 2014, we had cash and cash equivalents totaling approximately $1,000.
	In October 2011, we established a revolving demand loan with National Bank of Canada (the “Bank”) through our wholly-owned subsidiary, Legend Canada.  On August 22, 2013, the Company entered into a Forbearance Agreement with the Bank, which conveyed the Bank additional control over the assets of the Company, increased the interest payments to prime rate of interest plus 4%, and indicated through sale of assets or other means full repayment of the existing credit facility in full by November 29, 2013.  In addition, the Company had various conditions to adhere to, including ; (a) settlement of license liability with Alberta Energy Regulator, (b) engagement of marketing agent to facilitate the sale of Canadian properties to retire existing facility, (c) a release of various funds for operational upgrades and maintenance of select Canadian properties, (d) delinquent bank reporting to be completed and brought up to date, (e) dedication of funds from Hillair financing to Canadian facility and (f) continued and on-going monthly reporting on progress of activity within the Forbearance Agreement process.  It is the Company’s belief that these conditions were met where required, with the only exception being the license liability and this was due to a change in regulation allowing relief.  The Company closed the sale of Boundary Lake, Wildmere, and Inga properties in connection with the Forbearance Agreement in Q4 2013 and Q1 2014 and used the proceeds to partially repay the revolving demand loan.  In December 2013, the Bank elected to terminate the formal forbearance and has replaced it with a day to day effort to have the Company continue to sell assets, look for new sources of capital in order to determine the best course of action concerning the revolving demand loan.  On April 25, 2014, the Company received a Notice of Intention to Enforce Security from the Bank. Under the notice, the Bank states that it intends to enforce its rights against Legend Canada under the CA$6,000,000 Acknowledgement of Debt Revolving Demand Credit Agreement, dated August 15, 2011; the General Assignment of Book Debts, dated October 19, 2011; the CA$25,000,000 Fixed and Floating Charge Demand Debenture; the Pledge Agreement dated October 19, 2011; and the Negative Pledge and Undertaking dated October 19, 2011. On April 28, 2014 the Company received a Notice of Intention to Enforce Security from the Bank. Under the Company Notice, the Bank states that it intends to enforce its rights against the Company under the Letter of Guarantee, dated May 11, 2012; the General Security Agreement dated May 11, 2012; the Securities Pledge Agreement; the Subordination Agreement dated July 10, 2013; and the Set-off and Security Agreement dated July 10, 2013.  The bank claims the Company is in default under the Legend Canada Security and the Company Security agreements. The Bank has demanded payment in full of all amounts owing under the Legend Canada Security Agreements and the Company Security Agreements. The Bank claims  that the total amount due is $1,656,857.37 plus accruing interest, costs, expenses and fees including, without limitation, attorney’s fees.
	During 2013, the Company issued two 8% Original Issue Discount Senior Secured Convertible Debentures to Hillair Capital Investments, L.P. (“Hillair”) payable on or before December 1, 2014.  On May 1, 2014, the Company received a Notice of Event of Default from Hillair with respect to the 8% Original Issue Discount Senior Secured Convertible Debentures. Hillair states that the Company is in default under the Debentures and has demanded payment in full of all amounts owing under the Debentures. Hillair further states that the total amount due is $2,111,200 plus accruing interest.
	The Company is in negotiations with the Bank and Hillair in an attempt to resolve these issues.  The Company may be required to sell some or all of its properties as a result of the actions by the Bank and Hillair.
	The Company may seek additional financing to fund operations. However, such financings may not be available and the terms of the financing may be available only on unfavorable terms.
	The uncertainties relating to the Company’s ability to repay the obligations to the Bank and Hillair (and to execute the Company’s business plan) continue to raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that could result should the Company be unable to continue as a going concern.
	Full Cost Method of Accounting for Oil and Gas Properties
	We have elected to utilize the full cost method of accounting for our oil and gas activities. In accordance with the full cost method of accounting, all costs associated with acquisition, exploration, and development of oil and gas reserves, including directly related overhead costs and related asset retirement costs are capitalized into a cost center.  Our cost centers consist of the Canadian cost center and the United States cost center.
	All capitalized costs of oil and gas properties within each cost center, including the estimated future costs to develop proved reserves, are amortized on the unit-of-production method using estimates of proved reserves. Excluded from this amortization are costs associated with unevaluated properties, including capitalized interest on such costs. Unevaluated property costs are transferred to evaluated property costs at such time as wells are completed on the properties or management determines that these costs have been impaired.
	Oil and gas properties without estimated proved reserves are not amortized until proved reserves associated with the properties can be determined or until impairment occurs. The cost of these properties is assessed quarterly, on a field-by-field basis, to determine whether the properties are recorded at the lower of cost or fair market value.
	Sales of oil and gas properties are accounted for as adjustments of capitalized costs with no gain or loss recognized, unless such adjustments would significantly alter the relationship between capitalized costs and proved reserves of oil and gas attributable to a cost center, in which case the gain or loss is recognized in income. In determining whether adjustments to capitalized costs result in a significant alteration, capitalized costs within the cost center are allocated between the reserves sold and reserves retained on the same basis used to compute amortization, unless there are substantial economic differences between the properties sold and those retained. When economic differences between properties sold and those retained exist, capitalized costs within the cost center are allocated on the basis of the relative fair values of the properties in determining whether adjustments to capitalized costs result in a significant alteration.
	Full Cost Ceiling Test
	At the end of each quarterly reporting period, the cost of oil and gas properties in each cost center are subject to a “ceiling test” which basically limits capitalized costs to the sum of the estimated future net revenues from proved reserves, discounted at 10% per annum to present value, based on current economic and operating conditions, at the end of the period, plus the cost of properties not being amortized, plus the lower of cost or fair market value of unproved properties included in costs being amortized, less the income tax effects related to book and tax basis differences of the properties.  If the cost of oil and gas properties exceeds the ceiling, the excess is reflected as a non-cash impairment charge to earnings.  The impairment charge is permanent and not reversible in future periods, even though higher oil and gas prices in the future may subsequently and significantly increase the ceiling amount.  Impairment charges for the period ended March 31, 2014 were $nil ($111,023 for period ended March 31, 2013).
	Asset Retirement Obligation
	We record the fair value of a liability for an asset retirement obligation in the period in which the asset is acquired and a corresponding increase in the carrying amount of the related long-lived asset if a reasonable estimate of fair value can be made. The associated asset retirement cost capitalized as part of the related asset is allocated to expense over the asset’s useful life. If the liability is settled for an amount other than the recorded amount, a gain or loss is recognized. The asset retirement obligation is recorded at its estimated fair value and accretion is recognized over time as the discounted liability is accreted to its expected settlement value. Fair value is determined by using the expected future cash outflows discounted at our credit-adjusted risk-free interest rate.
	Oil and Gas Revenue Recognition
	Revenue from production on properties in which we share an economic interest with other owners is recognized on the basis of our interest. Revenues are reported on a gross basis for the amounts received before taking into account production taxes, royalties, and transportation costs, which are reported as production expenses. Revenue is recorded and receivables accrued using the sales method of accounting. Under this method, revenues are recognized based on the actual volumes of gas and oil sold to purchasers at a fixed or determinable price, when delivery has occurred and title has transferred, and if collectability of the revenue is probable. Delivery occurs and title is transferred when production has been delivered to a purchaser’s pipeline or truck. The volume sold may differ from the volumes we are entitled to, based on our individual interest in the property. We utilize a third-party marketer to sell oil and gas production in the open market. As a result of the requirements necessary to gather information from purchasers or various measurement locations, calculate volumes produced, perform field and wellhead allocations and distribute and disburse funds to various working interest partners and royalty owners, the collection of revenues from oil and gas production may take up to 45 days following the month of production. Therefore, we may make accruals for revenues and accounts receivable based on estimates of our share of production. Since the settlement process may take 30 to 60 days following the month of actual production, our financial results may include estimates of production and revenues for the related time period. We will record any differences between the actual amounts ultimately received and the original estimates in the period they become finalized.
	Stock-based compensation
	We measure compensation cost for stock-based awards at fair value and recognize it as compensation expense over the service period for awards expected to vest.  Stock-based compensation expense is also recognized upon cancellation of awards that were initially expected to vest.  Compensation cost (a non-cash expense) is recorded as a component of general and administrative expenses in the consolidated statements of operations, net of an estimated forfeiture rate, and amounted to $3,569 and $1,190,340 for the periods ended March 31, 2014 and 2013.
	Net Loss Per Share
	The computation of basic net loss per common share is based on the weighted average number of shares that were outstanding during the period, including contingently redeemable common stock. The computation of diluted net loss per common share is based on the weighted average number of shares used in the basic net loss per share calculation plus the number of common shares that would be issued assuming the exercise of all potentially dilutive common shares outstanding.  Potentially dilutive common shares include warrants to purchase shares of common stock (32,413,067 shares for 2014 and 4,150,000 shares for 2013), options to purchase shares of common stock (600,000 shares for 2014 and nil shares for 2013), Notes payable convertible into common stock (31,515,457 shares for 2014 and nil shares for 2013).  During the periods ended March 31, 2014 and 2013 potentially dilutive common shares were not included in the computation of diluted loss per shares as to do so would be anti-dilutive.
	Fair Value Measurements
	We measure fair value as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.  As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or liability.  We utilize a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows:
	Level 1: Observable market inputs such as quoted prices in active markets;
	Level 2: Observable market inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and
	Level 3: Unobservable inputs where there is little or no market data, which require the reporting entity to develop its own assumptions.
	Fair Value of Financial Statements
	The carrying amounts of financial assets and liabilities such as cash, accounts receivable and accounts payable approximate their fair values (determined based on level 1 inputs in the fair value hierarchy) due to the short term nature of these instruments. Due to conversion features and other terms, it is not practical to estimate the fair value of the Company’s note payable.

NOTE_3_OIL_AND_GAS_PROPERTIES

NOTE 3 - OIL AND GAS PROPERTIES	3 Months Ended
	Mar. 31, 2014
Disclosure Text Block [Abstract]	'
Full Cost Method of Accounting for Investments in Oil and Gas Properties Disclosure [Text Block]	'
	NOTE 3 - OIL AND GAS PROPERTIES
	The amount of capitalized costs related to oil and gas property and the amount of related accumulated depletion, depreciation, and amortization are as follows:
		31-Mar-14			31-Dec-13
	Proven property, net of impairment	$	3,707,078		$	4,241,776
	Accumulated depletion, depreciation, and amortization		(1,722,680	)		(1,748,448	)
			1,984,398			2,493,328
	Unproven property		1,124,762			1,224,311
		$	3,109,160		$	3,717,639
	On January 28, 2014, the Company sold its Inga property located in British Columbia, Canada for CA$435,000. The proceeds from the sale were accounted for as an adjustment to the capitalized costs in the Canadian cost center with no gain or loss recognized.

NOTE_4_ASSET_RETIREMENT_OBLIGA

NOTE 4 - ASSET RETIREMENT OBLIGATION	3 Months Ended
	Mar. 31, 2014
Asset Retirement Obligation Disclosure [Abstract]	'
Asset Retirement Obligation Disclosure [Text Block]	'
	NOTE 4 – ASSET RETIREMENT OBLIGATION
	The following table reconciles the value of the asset retirement obligation for the periods ended March 31, 2014 and March 31, 2013:
		31-Mar-14			31-Mar-13
	Opening balance, January 1	$	1,533,121		$	1,654,032
	Foreign currency translation adjustment		(50,619	)		(32,744	)
	Accretion expense		14,674			14,557
	Ending balance, March 31	$	1,497,176		$	1,635,845

NOTE_5_STOCKHOLDERS_EQUITY_DEF

NOTE 5 - STOCKHOLDERS' EQUITY (DEFICIT)	3 Months Ended
	Mar. 31, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	NOTE 5 - STOCKHOLDERS’ EQUITY (DEFICIT)
	In January 2014, the Company issued 4,763,333 shares of common stock to Northpoint Energy Partners LLC in exchange for consulting services.  The stock had a fair value of $309,617. The fair value of the common stock was determined using the closing price of the shares on the date transferred.
	In March 2014, the Company issued 1,220,798 shares of common stock with a fair value of $51,746 to Hillair in payment of accrued interest on convertible debt agreements. The fair value of the common stock was determined using the closed price of the shares on the date transferred.
	Warrants
	The following table summarizes outstanding warrants to purchase shares of our common stock as of March 31, 2014 and December 31, 2013:
		Shares of Common Stock
		Issuable from Warrants
		Outstanding as of
		March 31,		December 31,		Exercise
	Date of Issue	2014		2013		Price		Expiration
	Feb-11		-		300,000	$	0.5	Feb-14
	Apr-11		250,000		250,000	$	1	Apr-14
	Aug-11		2,300,000		2,300,000	$	2	Aug-14
	Jul-13		19,764,706		19,764,706	$	0.07	July 2018
	Nov-13		10,098,361		10,098,361	$	0.07	Nov-18
			32,413,067		32,713,067
	As of March 31, 2014, none of the outstanding warrants had been exercised.  The warrants issued on February 2011 expired without exercise.
	Stock Incentive Plan
	The Company has a 2011 Stock Incentive Plan which provides for the grant of options to purchase shares of the Company’s common stock, and stock awards consisting of shares of our common stock, to eligible participants, including directors, executive officers, employees, and consultants of the Company.  There are 4,500,000 shares of common stock reserved for issuance under the 2011 Stock Incentive Plan.  The Company also has a 2013 Stock Incentive Plan which provides for similar grants and has 10,000,000 shares of common stock reserved.
	On May 15, 2014, the Company created the 2014 Stock Incentive Plan and reserved 40,000,000 shares of common stock for issuance thereunder.  The 2014 Stock Incentive Plan also provides the issuance of stock awards and grant of options to purchase shares of the Company's common stock.
	A summary of stock option activity is as follows:
		Outstanding Options
		Number of Shares		Weighted Average Exercise Price
	Balance at January 1, 2014		600,000	$	0.07
	Options granted		-		-
	Options cancelled		-		-
	Balance at March 31, 2014		600,000	$	0.07
	Exercisable, March 31, 2014		200,000	$	0.07
	Vested and expected to vest		600,000	$	0.07
	There were no stock option grants during the period presented.
	The remaining contractual term of options outstanding and exercisable at March 31, 2014 is 9.5 years.  During the year ended December 31, 2013, 2,800,000 stock options originally granted during 2011 were cancelled, and the remaining compensation expense amounting to $1,190,340 was accelerated and recognized during 2013.  The aggregate intrinsic value of stock options outstanding and exercisable at March 31, 2014 was nil.  The intrinsic value of outstanding and exercisable stock options is calculated as the quoted market price of the stock at the balance sheet date less the exercise price of the option.  There were no stock options exercised during the periods presented.  At March 31, 2014, the Company had unrecognized compensation expense related to stock options of $19,033 to be recognized over a weighted-average period of 1.50 years.

NOTE_6_NOTE_PAYABLE_TO_BANK

NOTE 6 - NOTE PAYABLE TO BANK	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	NOTE 6 – NOTE PAYABLE TO BANK
	Under a series of agreements with the Bank, as of December 31, 2013, we had a revolving credit facility with a maximum borrowing base of $2,018,951 through our wholly-owned subsidiary, Legend Canada.  Outstanding principal under the loan initially included interest at a rate equal to the Bank’s prime rate of interest (currently 3%) plus 1%.  Borrowings under the agreements are collateralized by a Fixed and Floating Charge Demand Debenture (the “Debenture”) to the Bank in the face amount of CA$25 million, to secure payment of all debts and liabilities owed by Legend Canada to the Bank. The interest rate on amounts drawn under the Debenture, as well as interest that is past due, is the prime rate, plus 7% per annum. As further collateral, Legend Canada also executed an Assignment of Book Debts on October 19, 2011, that grants, transfers and assigns to the Bank a continuing and specific security interest in specific collateral of Legend Canada, including all debts, proceeds, accounts, claims, money and chooses in action which currently or in the future are owing to Legend Canada.  On August 22, 2013 the Company entered into a Forbearance agreement with the Bank, which conveyed the Bank additional control over the assets of the Company, increased the interest payments to prime rate of interest plus 4%, and indicated through sale of assets or other means full repayment of the existing credit facility in full by November 29, 2013.  At December 31, 2013, the Company had closed a series of asset sales in efforts to work jointly with the Bank to meet the terms of the Forbearance agreement in the fourth quarter.  At December 31, 2013, $2,018,951 was outstanding.
	On April 25, 2014, the Company received a Notice of Intention to Enforce Security from the Bank. Under the notice, the Bank states that it intends to enforce its rights against Legend Canada under the CA$6,000,000 Acknowledgement of Debt Revolving Demand Credit Agreement, dated August 15, 2011; the General Assignment of Book Debts, dated October 19, 2011; the CA$25,000,000 Fixed and Floating Charge Demand Debenture; the Pledge Agreement dated October 19, 2011; and the Negative Pledge and Undertaking dated October 19, 2011. On April 28, 2014 the Company received a Notice of Intention to Enforce Security from the Bank. Under the Company Notice, the Bank states that it intends to enforce its rights against the Company under the Letter of Guarantee, dated May 11, 2012; the General Security Agreement dated May 11, 2012; the Securities Pledge Agreement; the Subordination Agreement dated July 10, 2013; and the Set-off and Security Agreement dated July 10, 2013.  The Bank claims the Company is in default under the Legend Canada Security and the Company Security agreements. The Bank has demanded payment in full of all amounts owing under the Legend Canada Security Agreements and the Company Security Agreements. The Bank claims  that the total amount due is $1,656,857.37 plus accruing interest, costs, expenses and fees including, without limitation and attorney’s fees.

NOTE_7_LONG_TERM_DEBT

NOTE 7 - LONG TERM DEBT	3 Months Ended
	Mar. 31, 2014
Disclosure Text Block [Abstract]	'
Long-term Debt [Text Block]	'
	NOTE 7 – LONG TERM DEBT
	Long term debt includes a series of convertible notes payable to JMJ Capital which originated during 2013.  Principal amounting to $27,500 plus interest at 12% is repayable on June 27, 2014; principal amounting to $27,500 plus interest at 12% is repayable on September 25, 2014, and principal amounting to $27,500 plus interest at 12% is repayable on December 9, 2014. The conversion price of the notes is the lesser of $0.05 or 60% of the lowest trading price of the Company’s common stock for 25 days prior to the conversion.  At both March 31, 2014 and December 31, 2013, the principal balance of the notes amounted to $82,500. The debt discount associated with the beneficial conversion feature amounted to $2,361 and $55,004 at March 31, 2014 and December 31, 2013, respectively.

NOTE_8_CONVERTIBLE_DEBT

NOTE 8 - CONVERTIBLE DEBT	3 Months Ended
	Mar. 31, 2014
Convertible Debt [Abstract]	'
Convertible Debt [Text Block]	'
	NOTE 8 – CONVERTIBLE DEBT
	On July 10, 2013, the Company received $900,000 from issuing an 8% Original Issue Discount Senior Secured Convertible Debenture to Hillair in the amount of $1,008,000, initially convertible at a rate of $0.0561, and payable on or before December 1, 2014.  On November 22, 2013, the Company received $550,000 from issuing an 8% Original Issue Discount Senior Secured Convertible Debenture to Hillair in the amount of $616,000, initially convertible at a rate of $0.0561, and payable on or before December 1, 2014.  The July 10, 2013 Debenture is secured by the property in Woodson County Kansas, while the November 22, 2013 Debenture is secured by the McCune property in Crawford County Kansas. The July 10, 2013 Debenture is convertible into 17,967,914 shares of common stock.  The November 22, 2013 Debenture is convertible into 10,980,392 shares of common stock.
	In connection with each of the Debentures, the Company issued warrants to purchase shares of common stock with an exercise price of $0.0673, subject to further adjustments.  The number of warrants issued in connection with the July 10, 2013 Debenture was 19,764,706 and the number of warrants issued in connection with the November 22, 2013 Debenture was 10,098,361.
	The Company accounts for warrants and conversion features as either equity instruments or derivative liabilities depending on the specific terms of the agreements.  Conversion features and warrants are accounted for as derivative financial instruments if they contain down-round protection, which preclude them from being considered indexed to the Company’s stock.  The conversion feature and the warrants issued to Hillair contain such down-round protection, and were bifurcated from the host debt contract and recorded at fair value.  The embedded features are subsequently adjusted to fair value at each reporting date, with the corresponding adjustment reflected as a non-operating credit / charge in the consolidated statement of operations.  The fair value of the conversion feature and warrants recorded as a debt discount on the date of issuance amounted to $1,372,742.
	At both March 31, 2014 and December 31, 2013, the principal outstanding payable to Hillair amounted to $1,624,000. The recorded amount of $960,649 and $612,527 at March 31, 2014 and December 31, 2013, respectively, is reported net of the debt discount (including the original issue discount).
	On May 1, 2014, the Company received a default notice from Hillair.  In its default notice, Hillair states that the Company owes $2,111,200 plus interest under the provisions of the Debentures.

NOTE_9_EMBEDDED_DERIVATIVE_LIA

NOTE 9 - EMBEDDED DERIVATIVE LIABILITIES	3 Months Ended
	Mar. 31, 2014
Disclosure Text Block [Abstract]	'
Derivatives and Fair Value [Text Block]	'
	NOTE 9 – EMBEDDED DERIVATIVE LIABILITIES
	The following table is a reconciliation of embedded derivative liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the year ended December 31, 2013:
		Embedded
		Derivative
		Liabilities
	Balances, December 31, 2013	$	1,161,284
	Changes in fair value		(213,168	)
	Balances	$	948,116
	The embedded derivative liabilities we incurred in connection with the Convertible Debentures issued to Hillair.  See Note 8. The Company valued the embedded derivative liabilities using the Black Scholes option pricing model using the following assumptions: term to expiration 0.67 years, historical volatility 100%, risk-free interest rate 0.13%.  No estimate was applied regarding the probability that the Company will issue equity securities at prices above or below the current contractual warrant exercise price and convertible debt conversion price resulting the occurrence of down-round protection.

NOTE_10_SUBSEQUENT_EVENTS

NOTE 10 - SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	NOTE 10 – SUBSEQUENT EVENTS
	On May 1, 2014, the Company received a Notice of Default Event from Hillair with respect to its Debentures in total amount of $2,111,200 plus interest.
	On April 30, 2014, the Company and New Western Energy Corporation (“New Western”) mutually terminated the Agreement and Plan of Merger between the parties dated January 23, 2014 (the “Agreement”).  There were no early termination penalties incurred by the Company.
	On April 25, 2014, Legend Energy Canada Ltd., (“Legend Canada”) a wholly-owned subsidiary of the Company received a Notice of Intention to Enforce Security (the “Legend Canada Notice”) from the Bank. Under the Legend Canada Notice, the Bank states that it intends to enforce its rights against Legend Canada under the CA$6,000,000 Acknowledgement of Debt Revolving Demand Credit Agreement, dated August 15, 2011; the General Assignment of Book Debts, dated October 19, 2011; the $25,000,000 Fixed and Floating Charge Demand Debenture; the Pledge Agreement dated October 19, 2011; and the Negative Pledge and Undertaking dated October 19, 2011 (collectively the “Legend Canada Security”).
	On April 28, 2014 the Company receive a Notice of Intention to Enforce Security (the “Company Notice”) from the Bank. Under the Company Notice, the Bank states that it intends to enforce its rights against the Company under the Letter of Guarantee, dated May 11, 2012; the General Security Agreement dated May 11, 2012; the Securities Pledge Agreement; the Subordination Agreement dated July 10, 2013; and the Set-off and Security Agreement dated July 10, 2013 (collectively the “Company Security”).
	The Bank claims that Legend Canada and the Company are in default under the Legend Canada Security and the Company Security agreements. The Bank has demanded payment in full of all amounts owing under the Legend Canada Security Agreements and the Company Security Agreements. The Bank claims  that the total amount due is $1,656,857.37 plus accruing interest, costs, expenses and fees including, without limitation, attorney’s fees.
	The Bank has the right to enforce its rights under the Legend Canada Security or the Company Security agreements until 10 days after the date the Notices were sent, which was April 25, 2014.
	The Company is in negotiations with the Bank in an attempt to resolve these issues.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Consolidation, Policy [Policy Text Block]	'
	Principles of Consolidation
	The consolidated financial statements include the accounts of the Company, and our wholly-owned subsidiary Legend Canada.  Intercompany transactions and balances have been eliminated in consolidation.  We account for our undivided interest in oil and gas properties using the proportionate consolidation method, whereby our share of assets, liabilities, revenues and expenses are included in the financial statements.
Use of Estimates, Policy [Policy Text Block]	'
	Use of Estimates
	The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the reported amounts of revenues and expenses during the reporting period. Management’s judgments and estimates in these areas are to be based on information available from both internal and external sources, including engineers, geologists, consultants and historical experience in similar matters. The more significant reporting areas impacted by management’s judgments and estimates are fair values of the Company’s equity-linked instruments, accruals related to oil and gas sales and expenses, estimates of future oil and gas reserves, estimates used in the impairment of oil and gas properties, and the estimated future timing and cost of asset retirement obligations.
	Actual results could differ from the estimates as additional information becomes known. The carrying values of oil and gas properties are particularly susceptible to change in the near term. Changes in the future estimated oil and gas reserves or the estimated future cash flows attributable to the reserves that are utilized for impairment analysis could have a significant impact on the future results of operations.
Comprehensive Income, Policy [Policy Text Block]	'
	Comprehensive Income
	For operations outside of the U.S. that prepare financial statements in currencies other than U.S. dollars, we translate the financial statements into U.S. dollars.  Results of operations and cash flows are translated at average exchange rates during the period, and assets and liabilities are translated at end of period exchange rates, except for equity transactions and advances not expected to be repaid in the foreseeable future, which are translated at historical costs.  The effects of exchange rate fluctuations on translating foreign currency assets and liabilities into U.S. dollars are accumulated as a separate component in other comprehensive income (loss).  Accumulated other comprehensive income (loss) consists entirely of foreign currency translation adjustments at March 31, 2014 and December 31, 2013.
Liquidity Disclosure [Policy Text Block]	'
	Liquidity
	We have incurred net operating losses and operating cash flow deficits over the last two years, continuing through 2014. We are in the early stages of acquisition and development of oil and gas leaseholds, and we have been funded primarily by a combination of equity issuances and borrowing under loan agreements and to a lesser extent by operating cash flows, to execute on our business plan for the acquisition, exploration, development and production of oil and gas reserves. At March 31, 2014, we had cash and cash equivalents totaling approximately $1,000.
	In October 2011, we established a revolving demand loan with National Bank of Canada (the “Bank”) through our wholly-owned subsidiary, Legend Canada.  On August 22, 2013, the Company entered into a Forbearance Agreement with the Bank, which conveyed the Bank additional control over the assets of the Company, increased the interest payments to prime rate of interest plus 4%, and indicated through sale of assets or other means full repayment of the existing credit facility in full by November 29, 2013.  In addition, the Company had various conditions to adhere to, including ; (a) settlement of license liability with Alberta Energy Regulator, (b) engagement of marketing agent to facilitate the sale of Canadian properties to retire existing facility, (c) a release of various funds for operational upgrades and maintenance of select Canadian properties, (d) delinquent bank reporting to be completed and brought up to date, (e) dedication of funds from Hillair financing to Canadian facility and (f) continued and on-going monthly reporting on progress of activity within the Forbearance Agreement process.  It is the Company’s belief that these conditions were met where required, with the only exception being the license liability and this was due to a change in regulation allowing relief.  The Company closed the sale of Boundary Lake, Wildmere, and Inga properties in connection with the Forbearance Agreement in Q4 2013 and Q1 2014 and used the proceeds to partially repay the revolving demand loan.  In December 2013, the Bank elected to terminate the formal forbearance and has replaced it with a day to day effort to have the Company continue to sell assets, look for new sources of capital in order to determine the best course of action concerning the revolving demand loan.  On April 25, 2014, the Company received a Notice of Intention to Enforce Security from the Bank. Under the notice, the Bank states that it intends to enforce its rights against Legend Canada under the CA$6,000,000 Acknowledgement of Debt Revolving Demand Credit Agreement, dated August 15, 2011; the General Assignment of Book Debts, dated October 19, 2011; the CA$25,000,000 Fixed and Floating Charge Demand Debenture; the Pledge Agreement dated October 19, 2011; and the Negative Pledge and Undertaking dated October 19, 2011. On April 28, 2014 the Company received a Notice of Intention to Enforce Security from the Bank. Under the Company Notice, the Bank states that it intends to enforce its rights against the Company under the Letter of Guarantee, dated May 11, 2012; the General Security Agreement dated May 11, 2012; the Securities Pledge Agreement; the Subordination Agreement dated July 10, 2013; and the Set-off and Security Agreement dated July 10, 2013.  The bank claims the Company is in default under the Legend Canada Security and the Company Security agreements. The Bank has demanded payment in full of all amounts owing under the Legend Canada Security Agreements and the Company Security Agreements. The Bank claims  that the total amount due is $1,656,857.37 plus accruing interest, costs, expenses and fees including, without limitation, attorney’s fees.
	During 2013, the Company issued two 8% Original Issue Discount Senior Secured Convertible Debentures to Hillair Capital Investments, L.P. (“Hillair”) payable on or before December 1, 2014.  On May 1, 2014, the Company received a Notice of Event of Default from Hillair with respect to the 8% Original Issue Discount Senior Secured Convertible Debentures. Hillair states that the Company is in default under the Debentures and has demanded payment in full of all amounts owing under the Debentures. Hillair further states that the total amount due is $2,111,200 plus accruing interest.
	The Company is in negotiations with the Bank and Hillair in an attempt to resolve these issues.  The Company may be required to sell some or all of its properties as a result of the actions by the Bank and Hillair.
	The Company may seek additional financing to fund operations. However, such financings may not be available and the terms of the financing may be available only on unfavorable terms.
	The uncertainties relating to the Company’s ability to repay the obligations to the Bank and Hillair (and to execute the Company’s business plan) continue to raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that could result should the Company be unable to continue as a going concern.
Oil and Gas Properties Policy [Policy Text Block]	'
	Full Cost Method of Accounting for Oil and Gas Properties
	We have elected to utilize the full cost method of accounting for our oil and gas activities. In accordance with the full cost method of accounting, all costs associated with acquisition, exploration, and development of oil and gas reserves, including directly related overhead costs and related asset retirement costs are capitalized into a cost center.  Our cost centers consist of the Canadian cost center and the United States cost center.
	All capitalized costs of oil and gas properties within each cost center, including the estimated future costs to develop proved reserves, are amortized on the unit-of-production method using estimates of proved reserves. Excluded from this amortization are costs associated with unevaluated properties, including capitalized interest on such costs. Unevaluated property costs are transferred to evaluated property costs at such time as wells are completed on the properties or management determines that these costs have been impaired.
	Oil and gas properties without estimated proved reserves are not amortized until proved reserves associated with the properties can be determined or until impairment occurs. The cost of these properties is assessed quarterly, on a field-by-field basis, to determine whether the properties are recorded at the lower of cost or fair market value.
	Sales of oil and gas properties are accounted for as adjustments of capitalized costs with no gain or loss recognized, unless such adjustments would significantly alter the relationship between capitalized costs and proved reserves of oil and gas attributable to a cost center, in which case the gain or loss is recognized in income. In determining whether adjustments to capitalized costs result in a significant alteration, capitalized costs within the cost center are allocated between the reserves sold and reserves retained on the same basis used to compute amortization, unless there are substantial economic differences between the properties sold and those retained. When economic differences between properties sold and those retained exist, capitalized costs within the cost center are allocated on the basis of the relative fair values of the properties in determining whether adjustments to capitalized costs result in a significant alteration.
Full Cost Ceiling Test [Policy Text Block]	'
	Full Cost Ceiling Test
	At the end of each quarterly reporting period, the cost of oil and gas properties in each cost center are subject to a “ceiling test” which basically limits capitalized costs to the sum of the estimated future net revenues from proved reserves, discounted at 10% per annum to present value, based on current economic and operating conditions, at the end of the period, plus the cost of properties not being amortized, plus the lower of cost or fair market value of unproved properties included in costs being amortized, less the income tax effects related to book and tax basis differences of the properties.  If the cost of oil and gas properties exceeds the ceiling, the excess is reflected as a non-cash impairment charge to earnings.  The impairment charge is permanent and not reversible in future periods, even though higher oil and gas prices in the future may subsequently and significantly increase the ceiling amount.  Impairment charges for the period ended March 31, 2014 were $nil ($111,023 for period ended March 31, 2013).
Asset Retirement Obligations, Policy [Policy Text Block]	'
	Asset Retirement Obligation
	We record the fair value of a liability for an asset retirement obligation in the period in which the asset is acquired and a corresponding increase in the carrying amount of the related long-lived asset if a reasonable estimate of fair value can be made. The associated asset retirement cost capitalized as part of the related asset is allocated to expense over the asset’s useful life. If the liability is settled for an amount other than the recorded amount, a gain or loss is recognized. The asset retirement obligation is recorded at its estimated fair value and accretion is recognized over time as the discounted liability is accreted to its expected settlement value. Fair value is determined by using the expected future cash outflows discounted at our credit-adjusted risk-free interest rate.
Revenue Recognition, Policy [Policy Text Block]	'
	Oil and Gas Revenue Recognition
	Revenue from production on properties in which we share an economic interest with other owners is recognized on the basis of our interest. Revenues are reported on a gross basis for the amounts received before taking into account production taxes, royalties, and transportation costs, which are reported as production expenses. Revenue is recorded and receivables accrued using the sales method of accounting. Under this method, revenues are recognized based on the actual volumes of gas and oil sold to purchasers at a fixed or determinable price, when delivery has occurred and title has transferred, and if collectability of the revenue is probable. Delivery occurs and title is transferred when production has been delivered to a purchaser’s pipeline or truck. The volume sold may differ from the volumes we are entitled to, based on our individual interest in the property. We utilize a third-party marketer to sell oil and gas production in the open market. As a result of the requirements necessary to gather information from purchasers or various measurement locations, calculate volumes produced, perform field and wellhead allocations and distribute and disburse funds to various working interest partners and royalty owners, the collection of revenues from oil and gas production may take up to 45 days following the month of production. Therefore, we may make accruals for revenues and accounts receivable based on estimates of our share of production. Since the settlement process may take 30 to 60 days following the month of actual production, our financial results may include estimates of production and revenues for the related time period. We will record any differences between the actual amounts ultimately received and the original estimates in the period they become finalized.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	'
	Stock-based compensation
	We measure compensation cost for stock-based awards at fair value and recognize it as compensation expense over the service period for awards expected to vest.  Stock-based compensation expense is also recognized upon cancellation of awards that were initially expected to vest.  Compensation cost (a non-cash expense) is recorded as a component of general and administrative expenses in the consolidated statements of operations, net of an estimated forfeiture rate, and amounted to $3,569 and $1,190,340 for the periods ended March 31, 2014 and 2013.
Earnings Per Share, Policy [Policy Text Block]	'
	Net Loss Per Share
	The computation of basic net loss per common share is based on the weighted average number of shares that were outstanding during the period, including contingently redeemable common stock. The computation of diluted net loss per common share is based on the weighted average number of shares used in the basic net loss per share calculation plus the number of common shares that would be issued assuming the exercise of all potentially dilutive common shares outstanding.  Potentially dilutive common shares include warrants to purchase shares of common stock (32,413,067 shares for 2014 and 4,150,000 shares for 2013), options to purchase shares of common stock (600,000 shares for 2014 and nil shares for 2013), Notes payable convertible into common stock (31,515,457 shares for 2014 and nil shares for 2013).  During the periods ended March 31, 2014 and 2013 potentially dilutive common shares were not included in the computation of diluted loss per shares as to do so would be anti-dilutive.
Fair Value Measurement, Policy [Policy Text Block]	'
	Fair Value Measurements
	We measure fair value as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.  As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or liability.  We utilize a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows:
	Level 1: Observable market inputs such as quoted prices in active markets;
	Level 2: Observable market inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and
	Level 3: Unobservable inputs where there is little or no market data, which require the reporting entity to develop its own assumptions.
Fair Value of Financial Instruments, Policy [Policy Text Block]	'
	Fair Value of Financial Statements
	The carrying amounts of financial assets and liabilities such as cash, accounts receivable and accounts payable approximate their fair values (determined based on level 1 inputs in the fair value hierarchy) due to the short term nature of these instruments. Due to conversion features and other terms, it is not practical to estimate the fair value of the Company’s note payable.

NOTE_3_OIL_AND_GAS_PROPERTIES_

NOTE 3 - OIL AND GAS PROPERTIES (Tables)	3 Months Ended
	Mar. 31, 2014
Disclosure Text Block [Abstract]	'
Schedule of Oil and Gas In Process Activities [Table Text Block]	'The amount of capitalized costs related to oil and gas property and the amount of related accumulated depletion, depreciation, and amortization are as follows:
		31-Mar-14			31-Dec-13
	Proven property, net of impairment	$	3,707,078		$	4,241,776
	Accumulated depletion, depreciation, and amortization		(1,722,680	)		(1,748,448	)
			1,984,398			2,493,328
	Unproven property		1,124,762			1,224,311
		$	3,109,160		$	3,717,639

NOTE_4_ASSET_RETIREMENT_OBLIGA1

NOTE 4 - ASSET RETIREMENT OBLIGATION (Tables)	3 Months Ended
	Mar. 31, 2014
Asset Retirement Obligation Disclosure [Abstract]	'
Schedule of Asset Retirement Obligations [Table Text Block]	'The following table reconciles the value of the asset retirement obligation for the periods ended March 31, 2014 and March 31, 2013:
		31-Mar-14			31-Mar-13
	Opening balance, January 1	$	1,533,121		$	1,654,032
	Foreign currency translation adjustment		(50,619	)		(32,744	)
	Accretion expense		14,674			14,557
	Ending balance, March 31	$	1,497,176		$	1,635,845

NOTE_5_STOCKHOLDERS_EQUITY_DEF1

NOTE 5 - STOCKHOLDERS' EQUITY (DEFICIT) (Tables)	3 Months Ended
	Mar. 31, 2014
Stockholders' Equity Note [Abstract]	'
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	'The following table summarizes outstanding warrants to purchase shares of our common stock as of March 31, 2014 and December 31, 2013:
		Shares of Common Stock
		Issuable from Warrants
		Outstanding as of
		March 31,		December 31,		Exercise
	Date of Issue	2014		2013		Price		Expiration
	Feb-11		-		300,000	$	0.5	Feb-14
	Apr-11		250,000		250,000	$	1	Apr-14
	Aug-11		2,300,000		2,300,000	$	2	Aug-14
	Jul-13		19,764,706		19,764,706	$	0.07	July 2018
	Nov-13		10,098,361		10,098,361	$	0.07	Nov-18
			32,413,067		32,713,067
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'A summary of stock option activity is as follows:
		Outstanding Options
		Number of Shares		Weighted Average Exercise Price
	Balance at January 1, 2014		600,000	$	0.07
	Options granted		-		-
	Options cancelled		-		-
	Balance at March 31, 2014		600,000	$	0.07
	Exercisable, March 31, 2014		200,000	$	0.07
	Vested and expected to vest		600,000	$	0.07

NOTE_9_EMBEDDED_DERIVATIVE_LIA1

NOTE 9 - EMBEDDED DERIVATIVE LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2014
Disclosure Text Block [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	'The following table is a reconciliation of embedded derivative liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the year ended December 31, 2013:
		Embedded
		Derivative
		Liabilities
	Balances, December 31, 2013	$	1,161,284
	Changes in fair value		(213,168	)
	Balances	$	948,116

NOTE_2_SUMMARY_OF_SIGNIFICANT_1

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)

3 Months Ended

0 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Apr. 28, 2014

Apr. 25, 2014

Apr. 25, 2014

1-May-14

Apr. 28, 2014

Apr. 25, 2014

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Dec. 31, 2013

Dec. 31, 2013

USD ($)

USD ($)

USD ($)

USD ($)

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Warrant [Member]

Warrant [Member]

Equity Option [Member]

Convertible Debt Securities [Member]

Forbearance Agreement [Member]

Hillair Capital Investments, L.P. Note [Member]

Revolving Credit Facility [Member]

Debt Default, Notice of Intention to Enforce Security [Member]

Debt Default, Notice of Intention to Enforce Security [Member]

Fixed and Floating Charge Demand Debenture [Member]

Hillair Capital Investments, L.P. Note [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

USD ($)

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

CAD

USD ($)

USD ($)

CAD

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash and Cash Equivalents, at Carrying Value

$1,322

$10,355

$64,283

$12,989

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Description of Variable Rate Basis

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'prime rate

'

'prime rate

Debt Instrument, Basis Spread on Variable Rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4.00%

'

1.00%

Debt Instrument, Debt Default, Description of Notice of Default

'

'

'

'

'On April 28, 2014 the Company received a Notice of Intention to Enforce Security from the Bank. Under the Company Notice, the Bank states that it intends to enforce its rights against the Company under the Letter of Guarantee, dated May 11, 2012; the General Security Agreement dated May 11, 2012; the Securities Pledge Agreement; the Subordination Agreement dated July 10, 2013; and the Set-off and Security Agreement dated July 10, 2013. The bank claims the Company is in default under the Legend Canada Security and the Company Security agreements.

'On April 25, 2014, the Company received a Notice of Intention to Enforce Security from the Bank. Under the notice, the Bank states that it intends to enforce its rights against Legend Canada under the CA$6,000,000 Acknowledgement of Debt Revolving Demand Credit Agreement, dated August 15, 2011; the General Assignment of Book Debts, dated October 19, 2011; the CA$25,000,000 Fixed and Floating Charge Demand Debenture; the Pledge Agreement dated October 19, 2011; and the Negative Pledge and Undertaking dated October 19, 2011.

'

'Hillair states that the Company is in default under the Debentures and has demanded payment in full of all amounts owing under the Debentures. Hillair further states that the total amount due is $2,111,200 plus accruing interest.

'

'

'

'

'

'

'

'

'

Line of Credit Facility, Maximum Borrowing Capacity (in Dollars)

'

'

'

'

'

'

'

'

'

6,000,000

'

'

'

'

'

'

2,018,951

Debt Instrument, Face Amount (in Dollars)

'

'

'

'

'

'

25,000,000

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Debt Default, Amount

'

'

'

'

'

'

'

2,111,200

1,656,857.37

'

'

'

'

'

'

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

8.00%

'

Debt Instrument, Maturity Date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1-Dec-14

'

Fair Value Inputs, Discount Rate

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Impairment of Oil and Gas Properties

0

111,023

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation

$3,569

$1,190,340

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)

'

'

'

'

'

'

'

'

'

'

32,413,067

4,150,000

600,000

31,515,457

'

'

'

NOTE_3_OIL_AND_GAS_PROPERTIES_1

NOTE 3 - OIL AND GAS PROPERTIES (Details)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2014
	USD ($)	USD ($)	Inga [Member]	Inga [Member]
			USD ($)	CAD
NOTE 3 - OIL AND GAS PROPERTIES (Details) [Line Items]	'	'	'	'
Proceeds from Sale of Oil and Gas Property and Equipment	$450,316	$0	'	435,000
Gain (Loss) on Disposition of Oil and Gas Property	'	'	$0	'

NOTE_3_OIL_AND_GAS_PROPERTIES_2

NOTE 3 - OIL AND GAS PROPERTIES (Details) - Schedule of Oil and Gas In Process Activities (USD $)	Mar. 31, 2014	Dec. 31, 2013
Schedule of Oil and Gas In Process Activities [Abstract]	'	'
Proven property, net of impairment	$3,707,078	$4,241,776
Accumulated depletion, depreciation, and amortization	-1,722,680	-1,748,448
	1,984,398	2,493,328
Unproven property	1,124,762	1,224,311
	$3,109,160	$3,717,639

NOTE_4_ASSET_RETIREMENT_OBLIGA2

NOTE 4 - ASSET RETIREMENT OBLIGATION (Details) - Schedule of Asset Retirement Obligations (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Schedule of Asset Retirement Obligations [Abstract]	'	'
Opening balance, January 1	$1,533,121	$1,654,032
Foreign currency translation adjustment	-50,619	-32,744
Accretion expense	14,674	14,557
Ending balance, March 31	$1,497,176	$1,635,845

NOTE_5_STOCKHOLDERS_EQUITY_DEF2

NOTE 5 - STOCKHOLDERS' EQUITY (DEFICIT) (Details) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
NOTE 5 - STOCKHOLDERS' EQUITY (DEFICIT) (Details) [Line Items]	'	'	'
Stock Issued During Period, Shares, Issued for Services	4,763,333	'	'
Stock Issued During Period, Value, Issued for Services (in Dollars)	$309,616	'	$490,000
Share-based Compensation (in Dollars)	3,569	1,190,340	'
Employee Stock Option [Member]	'	'	'
NOTE 5 - STOCKHOLDERS' EQUITY (DEFICIT) (Details) [Line Items]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	'9 years 6 months	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period	'	'	-2,800,000
Share-based Compensation (in Dollars)	'	'	1,190,340
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	0	'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options (in Dollars)	19,033	'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	'1 year 6 months	'	'
Hillair Capital Investments, L.P. Note [Member]	'	'	'
NOTE 5 - STOCKHOLDERS' EQUITY (DEFICIT) (Details) [Line Items]	'	'	'
Debt Conversion, Converted Instrument, Shares Issued	'	'	1,220,798
Debt Conversion, Converted Instrument, Amount (in Dollars)	'	'	$51,746
Legend Oil and Gas, Ltd. 2011 Stock Incentive Plan [Member]	'	'	'
NOTE 5 - STOCKHOLDERS' EQUITY (DEFICIT) (Details) [Line Items]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	'	'	4,500,000
2013 Stock Incentive Plan [Member]	'	'	'
NOTE 5 - STOCKHOLDERS' EQUITY (DEFICIT) (Details) [Line Items]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	'	'	10,000,000
2014 Stock Incentive Plan [Member]	'	'	'
NOTE 5 - STOCKHOLDERS' EQUITY (DEFICIT) (Details) [Line Items]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	'	'	40,000,000

NOTE_5_STOCKHOLDERS_EQUITY_DEF3

NOTE 5 - STOCKHOLDERS' EQUITY (DEFICIT) (Details) - Schedule of Stockholders' Equity Note, Warrants or Rights (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Class of Warrant or Right [Line Items]	'	'
Issuance from Warrants Outstanding	32,413,067	32,713,067
Warrants Issued, February 2011 [Member]	'	'
Class of Warrant or Right [Line Items]	'	'
Date of Issue	28-Feb-11	'
Issuance from Warrants Outstanding	0	300,000
Exercise Price (in Dollars per Share)	$0.50	'
Expiration	'February 2014	'
Warrants Issued, April 2011 [Member]	'	'
Class of Warrant or Right [Line Items]	'	'
Date of Issue	30-Apr-11	'
Issuance from Warrants Outstanding	250,000	250,000
Exercise Price (in Dollars per Share)	$1	'
Expiration	'April 2014	'
Warrants Issued, August 2011 [Member]	'	'
Class of Warrant or Right [Line Items]	'	'
Date of Issue	31-Aug-11	'
Issuance from Warrants Outstanding	2,300,000	2,300,000
Exercise Price (in Dollars per Share)	$2	'
Expiration	'August 2014	'
Warrants Issued, July 2013 [Member]	'	'
Class of Warrant or Right [Line Items]	'	'
Date of Issue	31-Jul-13	'
Issuance from Warrants Outstanding	19,764,706	19,764,706
Exercise Price (in Dollars per Share)	$0.07	'
Expiration	'July 2018	'
Warrants Issued, November 2013 [Member]	'	'
Class of Warrant or Right [Line Items]	'	'
Date of Issue	30-Nov-13	'
Issuance from Warrants Outstanding	10,098,361	10,098,361
Exercise Price (in Dollars per Share)	$0.07	'
Expiration	'November 2018	'

NOTE_5_STOCKHOLDERS_EQUITY_DEF4

NOTE 5 - STOCKHOLDERS' EQUITY (DEFICIT) (Details) - Schedule of Share-based Compensation, Stock Options, Activity (USD $)	3 Months Ended
	Mar. 31, 2014
Number of Shares [Member]	'
NOTE 5 - STOCKHOLDERS' EQUITY (DEFICIT) (Details) - Schedule of Share-based Compensation, Stock Options, Activity [Line Items]	'
Balance at January 1, 2014	600,000
Options granted	0
Options cancelled	0
Balance at March 31, 2014	600,000
Exercisable, March 31, 2014	200,000
Vested and expected to vest	600,000
Weighted Average Exercise Price [Member]	'
NOTE 5 - STOCKHOLDERS' EQUITY (DEFICIT) (Details) - Schedule of Share-based Compensation, Stock Options, Activity [Line Items]	'
Balance at January 1, 2014	0.07
Options granted	0
Options cancelled	0
Balance at March 31, 2014	0.07
Exercisable, March 31, 2014	0.07
Vested and expected to vest	0.07

NOTE_6_NOTE_PAYABLE_TO_BANK_De

NOTE 6 - NOTE PAYABLE TO BANK (Details)	Mar. 31, 2014	Dec. 31, 2013	Apr. 28, 2014	Apr. 25, 2014	Apr. 25, 2014	Apr. 28, 2014	Apr. 25, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Mar. 31, 2013
	USD ($)	USD ($)	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Forbearance Agreement [Member]	Revolving Credit Facility [Member]	Revolving Credit Facility [Member]	Revolving Credit Facility [Member]
			Debt Default, NBC [Member]	Debt Default, NBC [Member]	Fixed and Floating Charge Demand Debenture [Member]	Revolving Credit Facility [Member]	Revolving Credit Facility [Member]	Revolving Credit Facility [Member]	USD ($)	CAD
			Revolving Credit Facility [Member]	Revolving Credit Facility [Member]	CAD	USD ($)	CAD
NOTE 6 - NOTE PAYABLE TO BANK (Details) [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Line of Credit Facility, Maximum Borrowing Capacity	'	'	'	'	'	'	6,000,000	'	$2,018,951	'	'
Debt Instrument, Description of Variable Rate Basis	'	'	'	'	'	'	'	'	'prime rate	'prime rate	'
Line of Credit Facility, Interest Rate at Period End	'	'	'	'	'	'	'	'	'	'	3.00%
Debt Instrument, Basis Spread on Variable Rate	'	'	'	'	'	'	'	'	1.00%	1.00%	'
Debt Instrument, Collateral	'	'	'	'	'	'	'	'	'Borrowings under the agreements are collateralized by a Fixed and Floating Charge Demand Debenture (the "Debenture") to the Bank in the face amount of CA$25 million, to secure payment of all debts and liabilities owed by Legend Canada to the Bank. The interest rate on amounts drawn under the Debenture, as well as interest that is past due, is the prime rate, plus 7% per annum. As further collateral, Legend Canada also executed an Assignment of Book Debts on October 19, 2011, that grants, transfers and assigns to the Bank a continuing and specific security interest in specific collateral of Legend Canada, including all debts, proceeds, accounts, claims, money and chooses in action which currently or in the future are owing to Legend Canada.	'Borrowings under the agreements are collateralized by a Fixed and Floating Charge Demand Debenture (the "Debenture") to the Bank in the face amount of CA$25 million, to secure payment of all debts and liabilities owed by Legend Canada to the Bank. The interest rate on amounts drawn under the Debenture, as well as interest that is past due, is the prime rate, plus 7% per annum. As further collateral, Legend Canada also executed an Assignment of Book Debts on October 19, 2011, that grants, transfers and assigns to the Bank a continuing and specific security interest in specific collateral of Legend Canada, including all debts, proceeds, accounts, claims, money and chooses in action which currently or in the future are owing to Legend Canada.	'
Debt Instrument, Description	'	'	'	'	'	'	'	'On August 22, 2013 the Company entered into a Forbearance agreement with the Bank, which conveyed the Bank additional control over the assets of the Company, increased the interest payments to prime rate of interest plus 4%, and indicated through sale of assets or other means full repayment of the existing credit facility in full by November 29, 2013.	'	'	'
Line of Credit Facility, Interest Rate Description	'	'	'	'	'	'	'	'increased the interest payments to prime rate of interest plus 4%	'	'	'
Short-term Bank Loans and Notes Payable	1,453,210	2,018,951	'	'	'	'	'	'	'	2,018,951	'
Debt Instrument, Debt Default, Description of Notice of Default	'	'	'On April 28, 2014 the Company received a Notice of Intention to Enforce Security from the Bank. Under the Company Notice, the Bank states that it intends to enforce its rights against the Company under the Letter of Guarantee, dated May 11, 2012; the General Security Agreement dated May 11, 2012; the Securities Pledge Agreement; the Subordination Agreement dated July 10, 2013; and the Set-off and Security Agreement dated July 10, 2013. The Bank claims the Company is in default under the Legend Canada Security and the Company Security agreements. The Bank has demanded payment in full of all amounts owing under the Legend Canada Security Agreements and the Company Security Agreements.	'On April 25, 2014, the Company received a Notice of Intention to Enforce Security from the Bank. Under the notice, the Bank states that it intends to enforce its rights against Legend Canada under the CA$6,000,000 Acknowledgement of Debt Revolving Demand Credit Agreement, dated August 15, 2011; the General Assignment of Book Debts, dated October 19, 2011; the CA$25,000,000 Fixed and Floating Charge Demand Debenture; the Pledge Agreement dated October 19, 2011; and the Negative Pledge and Undertaking dated October 19, 2011.	'	'	'	'	'	'	'
Debt Instrument, Face Amount	'	'	'	'	25,000,000	'	'	'	'	'	'
Debt Instrument, Debt Default, Amount	'	'	'	'	'	$1,656,857.37	'	'	'	'	'

NOTE_7_LONG_TERM_DEBT_Details

NOTE 7 - LONG TERM DEBT (Details) (Convertible Debt [Member], USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
NOTE 7 - LONG TERM DEBT (Details) [Line Items]	'	'
Debt Instrument, Convertible, Terms of Conversion Feature	'	'The conversion price of the notes is the lesser of $0.05 or 60% of the lowest trading price of the Company's common stock for 25 days prior to the conversion.
Convertible Debt, Current	$82,500	$82,500
Debt Conversion, Converted Instrument, Amount	2,361	'
Debt Conversion, Converted Instrument, Shares Issued (in Shares)	'	55,004
JMJ Capital Convertible Note #1 [Member]	'	'
NOTE 7 - LONG TERM DEBT (Details) [Line Items]	'	'
Debt Instrument, Face Amount	'	27,500
Debt Instrument, Interest Rate, Stated Percentage	'	12.00%
Debt Instrument, Maturity Date	'	27-Jun-14
JMJ Capital Convertible Note #2 [Member]	'	'
NOTE 7 - LONG TERM DEBT (Details) [Line Items]	'	'
Debt Instrument, Face Amount	'	27,500
Debt Instrument, Interest Rate, Stated Percentage	'	12.00%
Debt Instrument, Maturity Date	'	25-Sep-14
JMJ Capital Convertible Note #3 [Member]	'	'
NOTE 7 - LONG TERM DEBT (Details) [Line Items]	'	'
Debt Instrument, Face Amount	'	$27,500
Debt Instrument, Interest Rate, Stated Percentage	'	12.00%
Debt Instrument, Maturity Date	'	9-Dec-14

NOTE_8_CONVERTIBLE_DEBT_Detail

NOTE 8 - CONVERTIBLE DEBT (Details) (USD $)	1-May-14	Dec. 31, 2013	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
	Subsequent Event [Member]	Convertible Notes Payable [Member]	Convertible Notes Payable [Member]	Convertible Notes Payable [Member]	Convertible Notes Payable [Member]	Convertible Notes Payable [Member]	Hillair Capital Investments, L.P. Note [Member]
	Hillair Capital Investments, L.P. Note [Member]	Convertible Note, July 10, 2013 [Member]	Convertible Note, November 22, 2013 [Member]	Hillair Capital Investments, L.P. Note [Member]	Hillair Capital Investments, L.P. Note [Member]
NOTE 8 - CONVERTIBLE DEBT (Details) [Line Items]	'	'	'	'	'	'	'
Debt Instrument, Issuance Date	'	10-Jul-13	22-Nov-13	'	'	'	'
Proceeds from Convertible Debt	'	$900,000	$550,000	'	'	'	'
Debt Instrument, Interest Rate, Stated Percentage	'	8.00%	8.00%	'	'	'	8.00%
Debt Instrument, Face Amount	'	1,008,000	616,000	'	'	'	'
Debt Instrument, Convertible, Conversion Price (in Dollars per share)	'	$0.06	$0.06	'	'	'	'
Debt Instrument, Maturity Date	'	1-Dec-14	1-Dec-14	'	'	'	1-Dec-14
Debt Instrument, Collateral	'	'secured by the property in Woodson County Kansas, while the November 22, 2013 Debenture is secured by the McCune property	'	'	'	'	'
Debt Instrument, Convertible, Number of Equity Instruments	'	17,967,914	10,980,392	'	'	'	'
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Share)	'	'	'	'	'	$0.07	'
Class of Warrant or Rights, Granted (in Shares)	'	19,764,706	10,098,361	'	'	'	'
Debt Instrument, Unamortized Discount (Premium), Net	'	'	'	'	'	1,372,742	'
Convertible Debt, Fair Value Disclosures	'	'	'	1,624,000	1,624,000	'	'
Debt Instrument, Unamortized Discount	'	'	'	960,649	612,527	'	'
Debt Instrument, Debt Default, Amount	$2,111,200	'	'	'	'	'	'

NOTE_9_EMBEDDED_DERIVATIVE_LIA2

NOTE 9 - EMBEDDED DERIVATIVE LIABILITIES (Details)	3 Months Ended
	Mar. 31, 2014
Disclosure Text Block [Abstract]	'
Fair Value Assumptions, Expected Term	'244 days
Fair Value Assumptions, Expected Volatility Rate	100.00%
Fair Value Assumptions, Risk Free Interest Rate	0.13%

NOTE_9_EMBEDDED_DERIVATIVE_LIA3

NOTE 9 - EMBEDDED DERIVATIVE LIABILITIES (Details) - Schedule of Fair Value, Liabilities Measured on a Recurring Basis (USD $)	3 Months Ended
	Mar. 31, 2014
Schedule of Fair Value, Liabilities Measured on a Recurring Basis [Abstract]	'
Balances, December 31, 2013	$1,161,284
Changes in fair value	-213,168
Balances	$948,116

NOTE_10_SUBSEQUENT_EVENTS_Deta

NOTE 10 - SUBSEQUENT EVENTS (Details)	0 Months Ended
	Apr. 28, 2014	Apr. 25, 2014	1-May-14	Apr. 25, 2014	Apr. 28, 2014	Apr. 25, 2014	Dec. 31, 2013
	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Revolving Credit Facility [Member]
	Legend Energy Canada Ltd. [Member]	Legend Energy Canada Ltd. [Member]	Hillair Capital Investments, L.P. Note [Member]	Fixed and Floating Charge Demand Debenture [Member]	Revolving Credit Facility [Member]	Revolving Credit Facility [Member]	USD ($)
	Revolving Credit Facility [Member]		USD ($)	CAD	USD ($)	CAD
	USD ($)
NOTE 10 - SUBSEQUENT EVENTS (Details) [Line Items]	'	'	'	'	'	'	'
Debt Instrument, Debt Default, Amount	$1,656,857.37	'	$2,111,200	'	$1,656,857.37	'	'
Debt Instrument, Debt Default, Description of Notice of Default	'On April 28, 2014 the Company receive a Notice of Intention to Enforce Security (the "Company Notice") from the Bank. Under the Company Notice, the Bank states that it intends to enforce its rights against the Company under the Letter of Guarantee, dated May 11, 2012; the General Security Agreement dated May 11, 2012; the Securities Pledge Agreement; the Subordination Agreement dated July 10, 2013; and the Set-off and Security Agreement dated July 10, 2013 (collectively the "Company Security").The Bank claims that Legend Canada and the Company are in default under the Legend Canada Security and the Company Security agreements. The Bank has demanded payment in full of all amounts owing under the Legend Canada Security Agreements and the Company Security Agreements.	'On April 25, 2014, Legend Energy Canada Ltd., ("Legend Canada") a wholly-owned subsidiary of the Company received a Notice of Intention to Enforce Security (the "Legend Canada Notice") from the Bank. Under the Legend Canada Notice, the Bank states that it intends to enforce its rights against Legend Canada under the CA$6,000,000 Acknowledgement of Debt Revolving Demand Credit Agreement, dated August 15, 2011; the General Assignment of Book Debts, dated October 19, 2011; the $25,000,000 Fixed and Floating Charge Demand Debenture; the Pledge Agreement dated October 19, 2011; and the Negative Pledge and Undertaking dated October 19, 2011 (collectively the "Legend Canada Security").	'Hillair states that the Company is in default under the Debentures and has demanded payment in full of all amounts owing under the Debentures. Hillair further states that the total amount due is $2,111,200 plus accruing interest.	'	'	'	'
Line of Credit Facility, Maximum Borrowing Capacity	'	'	'	'	'	6,000,000	2,018,951
Debt Instrument, Face Amount	'	'	'	25,000,000	'	'	'