Speedemissions (SPMI) 10-Q 14 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Aug. 04, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Entity Registrant Name	SPEEDEMISSIONS INC
Entity Central Index Key	1,158,419
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		118,364,225

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash	$ 5,761	$ 53,011
Auto parts, certificate and merchandise inventory	58,690	9,118
Other current assets	45,358	49,932
Total current assets	109,809	112,061
Property and equipment, net	241,008	48,743
Goodwill	210,884	390,985
Other assets	31,808	35,658
Total assets	593,509	587,447
Current liabilities:
Line of credit	27,297	26,367
Notes payable	258,012	449,437
Accounts payable	486,956	678,317
Accrued liabilities	532,335	551,377
Current portion - capitalized lease obligations	3,526	3,277
Current portion - deferred rent	2,821	2,821
Total current liabilities	1,310,947	1,711,596
Notes payable, net of current portion	252,961
Capitalized lease obligations, net of current portion	5,584	7,412
Deferred rent	31,892	36,499
Total liabilities	1,601,384	1,755,507
Commitments and contingencies
Series A convertible, redeemable preferred stock, $.001 par value, 5,000,000 shares authorized, 5,133 shares issued and outstanding; liquidation preference: $5,133,000	4,579,346	4,579,346
Shareholders' deficit:
Common stock, $.001 par value, 250,000,000 shares authorized, 120,438,914 issued with 118,364,225 shares outstanding at June 30, 2017 and December 31, 2016	120,369	120,369
Additional paid-in capital	16,259,851	16,259,851
Treasury stock at cost (2,074,689 shares)	(100,000)	(100,000)
Accumulated deficit	(21,867,441)	(22,027,626)
Total shareholders' deficit	(5,587,221)	(5,747,406)
Total liabilities and shareholders' deficit	$ 593,509	$ 587,447

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	120,438,914	120,438,914
Common stock, shares outstanding	118,364,225	118,364,225
Treasury stock, shares	2,074,689	2,074,689
Series A Convertible Redeemable Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	5,133	5,133
Preferred stock, shares outstanding	5,133	5,133
Convertible preferred stock, liquidation preference	$ 5,133,000	$ 5,133,000

Consolidated Statements of Oper

Consolidated Statements of Operations (unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Statement [Abstract]
Revenue	$ 779,263	$ 841,797	$ 1,676,674	$ 1,727,348
Costs of revenue:
Cost of revenue	148,026	149,958	314,570	309,533
Station operating expenses	505,921	514,292	1,051,498	1,036,322
General and administrative expenses	175,574	159,488	351,225	330,633
(Gain) loss from disposal of non-strategic assets	(959)	3,482	(75,058)	(862)
Operating (loss) income	(49,299)	14,577	34,439	51,722
Other income (expense)
Other income			199,910
Interest income		252		1,007
Interest expense	(35,324)	(44,111)	(74,164)	(107,018)
Other income (expense), net	(35,324)	(43,859)	125,746	(106,011)
Net (loss) income	$ (84,623)	$ (29,282)	$ 160,185	$ (54,289)
Basic and diluted net (loss) income per share	$ 0	$ 0	$ 0	$ 0
Weighted average common shares outstanding, basic and diluted	118,364,225	109,914,225	118,364,225	109,914,225

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash flows from operating activities:
Net income (loss)	$ 160,185	$ (54,289)
Adjustments to reconcile net income (loss) to cash (used in) operating activities:
Depreciation and amortization	21,862	29,544
Gain from derecognition of accounts payable	(199,910)
Gain from disposal of non-strategic assets	(75,058)	(862)
Changes in operating assets and liabilities:
Inventory	(49,572)	1,411
Other current assets	4,575	(348)
Other assets	3,850	(1,007)
Accounts payable and accrued liabilities	(10,493)	(58,652)
Other liabilities	(4,608)	737
Net cash (used in) operating activities	(149,169)	(83,466)
Cash flows from investing activities:
Purchases of property and equipment	(214,968)
Proceeds from notes receivable		51,208
Proceeds from asset sales	256,000	6,862
Net cash provided by investing activities	41,032	58,070
Cash flows from financing activities:
Proceeds from line of credit	40,132	2,594
Payments on line of credit	(39,203)	(18,077)
Proceeds from notes payable	265,000	329,608
Payments on notes payable	(203,464)	(172,529)
Payments on capitalized leases	(1,578)	(25,860)
Net cash provided by financing activities	60,887	115,736
Net (decrease) increase in cash	(47,250)	90,340
Cash at beginning of period	53,011
Cash at end of period	5,761	90,340
Supplemental Information:
Cash paid during the period for interest	$ 74,164	$ 107,018

Going Concern

Going Concern	6 Months Ended
	Jun. 30, 2017
Going Concern [Abstract]
Going Concern	Note 1. Going Concern The accompanying consolidated financial statements of Speedemissions, Inc. (referred to herein as “Speedemissions” and the “Company”) have been prepared on a going concern basis which contemplates the realization of assets and liquidation of liabilities in the normal course of business. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and classification of liabilities that may be necessary in the event the Company cannot continue as a going concern. Speedemissions has experienced recurring net losses which have caused an accumulated deficit of $21,867,441 at June 30, 2017. We had a working capital deficit of $1,201,138 at June 30, 2017 compared to a working capital deficit of $1,599,535 at December 31, 2016. Our revenues for the six months ended June 30, 2017 and for the fiscal years ended December 31, 2016 and 2015 have been insufficient to attain repeatable profitable operations and to provide adequate levels of cash flow from operations. While the Company reported net income of $160,185 for the six months ended June 30, 2017, our profit included two non-recurring items. These non-recurring items were a gain of $199,910 from derecognition of accounts payable and a gain of $75,058 from disposal of non-strategic assets. Without these two non-recurring gains, we would have reported a net loss of $114,783 for the six months ended June 30, 2017. Our near term liquidity and ability to continue as a going concern is dependent on our ability to generate sufficient revenues from our station operations to provide sufficient cash flow from operations to pay our current level of operating expenses, provide for inventory purchases and to reduce past due amounts owed to vendors and service providers. No assurances can be given that the Company will be able to achieve sufficient levels of revenues in the near term to provide adequate levels of cash flow from operations. Should an increase in revenues not materialize, we will seek to further reduce operating costs to bring them in line with reduced revenue levels. If the Company is unable to achieve near term profitability and generate sufficient cash flow from operations, and if the Company is unable to sufficiently reduce operating costs, we would need to raise additional capital or obtain additional borrowings beyond our existing credit facilities. We currently have very limited access to capital, including the public and private placement of equity securities and additional debt financing. No assurances can be given that additional capital or borrowings would be available or, if available, that we would be able to complete a capital raise or financing on satisfactory terms, to allow us to continue as a going concern. As a result of the Company’s history of losses and financial condition, there is substantial doubt about the ability of the Company to continue as a going concern. If the Company is unable to continue as a going concern, our shareholders will likely lose all of their investment in the Company. We have been unable to make all required payments to the federal government for payroll taxes withheld from employee paychecks and the associated matching employer payroll taxes from April 1, 2015 through December 31, 2015 and for November and December of 2016. On April 16, 2015, the Company entered into a revolving loan agreement with Celtic Bank (“CB”), pursuant to which the Company initially borrowed $17,000 from CB. Under the terms of the revolving loan agreement, the Company agreed to repay the initial loan, plus interest, for a total amount of $18,955 by October 15, 2015. The Company made the required six monthly payments by the October 15, 2015 due date. At their sole discretion, CB can increase the maximum availability under the revolving loan agreement above the $17,000 amount established upon the execution of the revolving loan agreement and, effective April 18, 2016, CB increased our borrowing limit to $33,200. At August 4, 2017, the outstanding balance on our revolving loan facility with CB was approximately $22,000 and our cash balances were approximately $1,000. Our revenues during the years ended December 2016 and 2015, as well as the six months ended June 30, 2017, have been insufficient to attain sustainable profitable operations and to provide adequate levels of cash flow from operations. While the Company reported net income of $160,185 for the six months ended June 30, 2017, our profit included two non-recurring items. These non-recurring items were a gain of $199,910 from derecognition of accounts payable and a gain of $75,058 from disposal of non-strategic assets. Without these two non-recurring gains, we would have reported a net loss of $114,783 for the six months ended June 30, 2017. During the years ended December 31, 2016 and 2015 and the six months ended June 30, 2017, due to insufficient cash flow from operations and borrowing limitations under our line of credit facility, we have been extending payments owed to landlords and vendors beyond normal payment terms and deadlines. Until such vendors are paid within normal payment terms, no assurances can be given that required services and materials needed to support operations will continue to be provided. In addition, no assurances can be given that vendors will not pursue legal means to collect past due balances owed. Any interruption of services or materials would likely have an adverse impact on our operations and could impact our ability to continue as a going concern.

Nature of Operations

Nature of Operations	6 Months Ended
	Jun. 30, 2017
Nature of Operations [Abstract]
Nature of Operations	Note 2: Nature of Operations Description of Business The Company classifies its business into two separate operating segments. The primary segment consists of the Company’s 21 vehicle emissions testing stations operating under the trade names of Speedemissions Auto Emissions Express Auto Recycling of Montgomery Our vehicle emissions testing stations use computerized emissions testing that test vehicles for compliance with vehicle emissions standards. We purchase or lease these computerized testing systems from state approved equipment vendors. Our revenues are mainly generated from the testing or inspection fees charged to the registered owner of the vehicle. As a service to our customers, we also sell automotive parts and supplies such as windshield wipers, taillight bulbs and gas caps at our St. Louis, Missouri location. However, we do not provide automotive repair services. Our auto recycling location purchases used and damaged automotive vehicles, which it disassembles into their component parts. Our revenues are primarily generated from the subsequent sale of these disassembled parts to both wholesale and retail customers via local and internet-based sales operations. On June 22, 2010, the Company announced the launch of its first iPhone application, Carbonga Carbonga Carbonga Carbonga Carbonga Carbonga-SRI Carbonga-SRI, Carbonga . During the quarter ended September 30, 2012, we formed a new company, SpeedEmissions Car Care, LLC, through which we franchised our vehicle emissions and safety inspections station model. Franchises are available to qualified station operators who have an interest in either a single- or multi-location opportunity in select cities where and other automotive services are required. We signed an agreement with an Atlanta based franchise consulting company to assist with our plan to franchise our business model into a number of new U.S. markets. After securing approval for all the necessary disclosure documents, we began marketing franchises in the fourth quarter of 2012. However, as of June 30, 2017, we have sold no franchises. On December 5, 2014, we sold the assets comprising five of our six Salt Lake City, Utah stations for $1,350,000 in cash. On March 10, 2017, we closed our Salt Lake City, Utah, station under a lease termination agreement with the landlord. As compensation for the early termination of the station’s lease, the Company received a cash payment of $250,000 on March 20, 2017. As a result, we now operate 21 emission testing centers in Atlanta, Georgia and St. Louis, Missouri metropolitan areas, plus three mobile testing units in the Atlanta, Georgia area. On March 20, 2017, the Company entered into and closed an Asset Purchase Agreement (the “Purchase Agreement”) with Auto Recycling of Montgomery, Inc., an Alabama corporation (“ARM”), pursuant to which the Company agreed to purchase certain assets of ARM, including land, buildings, equipment and inventory previously used by ARM in an auto recycling operation which ceased operations in June of 2014. The purchase price was $175,000 for the land and buildings and $90,000 for the equipment and inventory. The Company incurred $28,300 in expenses for professional services rendered in the identification of the purchased assets and closing of the Purchase Agreement. The Company entered into two separate note agreements with ARM to fund the purchase of the assets. Terms of each note included an interest rate of ten percent, an amortization term of ten years and a seven year balloon payment. Monthly payments for the $175,000 land and buildings note and for the $90,000 equipment and inventory note commenced on July 20, 2017 in the amounts of $2,313 and $1,189, respectively. Using the acquired assets, the Company created an auto recycling business operation, hiring one employee, organizing business assets and commencing limited sales operations during the quarter ended June 30, 2017. Basis of Presentation The accompanying unaudited consolidated financial statements of the Company are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) as codified in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification. In the opinion of management, the accompanying unaudited consolidated financial statements reflect all adjustments consisting of normal recurring adjustments necessary for a fair presentation of its financial position and results of operations. Interim results of operations are not necessarily indicative of the results that may be achieved for the full year. The financial statements and related notes do not include all information and footnotes required by GAAP for annual reports. This quarterly report should be read in conjunction with the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016. The Company has evaluated subsequent events through the date of the filing its Form 10-Q with the Securities and Exchange Commission. The Company is not aware of any significant events that occurred subsequent to the balance sheet date but prior to the filing of this report that would have a material impact on the Company’s Consolidated Financial Statements. The accompanying consolidated financial statements include the accounts of Speedemissions and its non-operating subsidiaries, which are 100% owned by the Company. All significant intercompany accounts and transactions have been eliminated in consolidation. The Company classifies its business into two separate operating segments. The primary segment consists of the Company’s 21 vehicle emissions testing stations operating under the trade names of Speedemissions Auto Emissions Express Auto Recycling of Montgomery

Significant Accounting Policies

Significant Accounting Policies and Estimates	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
Significant Accounting Policies and Estimates	Note 3: Significant Accounting Policies and Estimates Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates included in these financial statements relate to useful lives of property and equipment, the valuation allowance provided against deferred tax assets and the valuation of long-lived assets and goodwill. Actual results could differ from those estimates. For a description of Speedemissions’ critical accounting policies see the Company’s Annual Report on Form 10-K for the year ended December 31, 2016. Fair Value of Financial Instruments The carrying amounts of cash, other current assets, accounts payable and accrued liabilities approximate their fair value because of the short-term nature of these accounts. Fair value of the equipment financing agreements and capital lease obligations approximate carrying value based upon current borrowing rates. The fair value of the Company’s note receivable and note payable also approximates the carrying value because outstanding balances can be repaid at any time.

Inventory

Inventory	6 Months Ended
	Jun. 30, 2017
Inventory
Inventory	Note 4: Inventory Inventory at June 30, 2017 consisted of automobile parts, certificate and merchandise inventory and was $50,835, $7,090 and $765, respectively. Inventory at December 31, 2016 consisted of certificate and merchandise inventory and was $7,766 and $1,352, respectively.

Notes Receivable

Notes Receivable	6 Months Ended
	Jun. 30, 2017
Receivables [Abstract]
Notes Receivable	Note 5: Notes Receivable On September 14, 2010, the Company settled a lawsuit originally filed in 2006 against a former manager. The Company alleged the manager, while employed by the Company, breached his fiduciary duty by purchasing property in Texas where one of the Company’s testing facilities he managed was located. Under the provisions of the settlement agreement, the Company was to receive a sum of $125,000 payable in monthly installments of $1,000 per month for 72 months. The balance of $53,000 was due and payable to the Company on June 1, 2016. The Company recognized a gain from the legal settlement in the amount of $106,881 during 2010. On May 6, 2016, in consideration of a payment of $47,000, the Company agreed to cancel the note as paid in full, recording a loss of $6,000. During 2015, we sold equipment for $2,000 in cash plus a note receivable of $2,496. The principal amount of the note was payable in equal monthly payments over a 12-month period with no interest. The note was paid in full in January 2016. There was no outstanding balance of notes receivable as of June 30, 2017 and December 31, 2016.

Property and Equipment

Property and Equipment	6 Months Ended
	Jun. 30, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 6: Property and Equipment Property and equipment at June 30, 2017 and December 31, 2016 consisted of the following: June 30, 2017 December 31, 2016 Land $ 98,000 $ - Buildings 107,754 30,754 Equipment 824,201 817,038 Furniture, fixtures and office equipment 56,326 56,326 Vehicles 19,356 19,356 Leasehold improvements 158,758 158,757 1,264,395 1,082,231 Less: accumulated depreciation and 1,023,387 1,033,488 $ 241,008 $ 48,743

Accrued Liabilities

Accrued Liabilities	6 Months Ended
	Jun. 30, 2017
Accrued Liabilities [Abstract]
Accrued Liabilities	Note 7: Accrued Liabilities Accrued liabilities at June 30, 2017 and December 31, 2016 consisted of the following: June 30, 2017 December 31, 2016 Professional fees $ 49,529 $ 62,500 Accrued payroll 387,048 427,660 Accrued property taxes 5,770 1,267 Other 89,988 59,950 $ 532,335 $ 551,377

Notes Payable

Notes Payable	6 Months Ended
	Jun. 30, 2017
Notes Payable [Abstract]
Notes Payable	Note 8: Notes Payable Bridge Note Agreement On November 11, 2010, the Company entered into a $55,000 bridge note agreement (the “Note”) with an affiliate, GCA Strategic Investment Fund, Limited (“GCA”). The funds received from the Note were used for general working capital purposes. The Note bore 0% interest and was due in full on November 11, 2012. The Note is subject to mandatory prepayment upon a change of control, as defined in the Note. In consideration for the receipt of the Note, the Company issued GCA 4,000,000 warrants to purchase the Company’s common stock at $0.50 per share. On April 15, 2011, the Board of Directors of the Company and GCA agreed to amend GCA’s 4,000,000 warrants whereby the exercise price of the warrants would be reduced to $0.016 from $0.50. The closing price of the Company’s common stock was $0.013 on April 14, 2011. The warrants were exercised on April 18, 2011 at the reduced exercise price of $0.016 per share. The Note has been extended annually since the first renewal date. The most recent renewal of the Note was on November 6, 2016, establishing a new maturity date of November 6, 2017. The Note had a balance due of $60,000 on June 30, 2017 and December 31, 2016. Secured Note Agreements On March 20, 2017, the Company entered into and closed the Purchase Agreement with ARM, pursuant to which the Company agreed to purchase certain assets of ARM, including land, buildings, equipment and inventory previously used by ARM in an auto recycling operation which ceased operations in June of 2014. The purchase price was $175,000 for the land and buildings and $90,000 for the equipment and inventory. The Company incurred $28,300 in expenses for professional services rendered in the identification of the purchased assets and closing of the Purchase Agreement. The Company entered into two separate note agreements with ARM to fund the purchase of the assets. Terms of each note included an interest rate of ten percent, an amortization term of ten years and a seven year balloon payment. Monthly payments for the $175,000 land and buildings note and for the $90,000 equipment and inventory note commenced on July 20, 2017 in the amounts of $2,313 and $1,189, respectively. Using the acquired assets, the Company created an auto recycling business operation, which commenced operations during the quarter ended June 30, 2017. The secured notes had a balance due of $265,000 and $0 as of June 30, 2017 and December 31, 2016, respectively. Promissory Note Agreements On November 5, 2014, the Company entered into a promissory note agreement with Dianna Parlontieri, wife of the Company’s President, Chief Executive Officer and Chief Financial Officer, pursuant to which Mrs. Parlontieri loaned the Company $20,000 for working capital purposes. Under the terms of the promissory note, the Company agreed to repay the loan, plus interest, for a total amount of $20,400 by December 15, 2014. Because the Company did not repay the loan in full by December 15, 2014, the Company is required to repay $1,700 on the 15th of each month, starting December 15, 2014, until the loan is re-paid in full. If any of the monthly payments are not paid on the respective due date then the monthly payment amount is subject to a default interest rate of 10% per annum. The Company is currently in default of the terms of this promissory note as it did not make the required repayment on December 15, 2014 and has not made any of the required monthly payments as of the date of this report. The Note had principal due of $20,000 on June 30, 2017 and December 31, 2016, respectively. Daily Payment Note Agreements On June 8, 2015, the Company entered into a revenue-based factoring agreement with Samson Partners, LLC (“SP”), pursuant to which the Company agreed to repay SP $250,000 from a loan made by SP to the Company, plus a fixed fee which the Company will record as interest expense, for a total repayment amount of $337,500 by April 14, 2016. Under the terms of the agreement, SP is authorized to make daily bank debits of $1,600 on each available banking day during the term of the agreement which represents a fee rate of 34.8%. The Company repaid the remaining balance on January 8, 2016 and, as a result, there was no outstanding balance as of June 30, 2017 or December 31, 2016. On October 12, 2015, the Company entered into another revenue-based factoring agreement with SP, pursuant to which the Company agreed to repay SP $75,000 from a loan made by SP to the Company, plus a fixed fee which the Company will record as interest expense, for a total repayment amount of $101,250 by August 22, 2016. The Company repaid the balance of the loan on May 31, 2016 and, as a result, there was no outstanding balance as of June 30, 2017 or December 31, 2016. On January 5, 2016, the Company entered into another revenue-based factoring agreement with SP, pursuant to which the Company agreed to repay SP $235,000 from a loan made by SP to the Company, plus a fixed fee which the Company will record as interest expense, for a total repayment amount of $321,950 by January 10, 2017. A portion of the proceeds were used to pay off the June 8, 2015 SP revenue-based factoring agreement described above. The Company repaid the balance of the loan on September 23, 2016 and, as a result, there was no outstanding balance as of June 30, 2017 or December 31, 2016. On May 26, 2016, the Company entered into another revenue-based factoring agreement with SP, pursuant to which the Company agreed to repay SP $200,000 from a loan made by SP to the Company, plus a fixed fee which the Company will record as interest expense, for a total repayment amount of $260,000 by May 31, 2017. A portion of the proceeds were used to pay off the October 12, 2015 SP revenue-based factoring agreement described above. Under the terms of the agreement, SP is authorized to make daily bank debits of $1,035 on each available banking day during the term of the agreement which represents a fee rate of 30.0%. The Company repaid the balance of the loan on December 27, 2016 and, as a result, there was no outstanding balance as of June 30, 2017 or December 31, 2016. On September 16, 2016, the Company entered into another revenue-based factoring agreement with SP, pursuant to which the Company agreed to repay SP $200,000 from a loan made by SP to the Company, plus a fixed fee which the Company will record as interest expense, for a total repayment amount of $270,000 by September 10, 2017. A portion of the proceeds were used to pay off the January 5, 2016 SP revenue-based factoring agreement described above. Under the terms of the agreement, SP is authorized to make daily bank debits of $1,097 on each available banking day during the term of the agreement which represents a fee rate of 35.0%. The agreement had a balance due of $44,795 and $147,182 as of June 30, 2017 and December 31, 2016, respectively. On December 19, 2016, the Company entered into another revenue-based factoring agreement with SP, pursuant to which the Company agreed to repay SP $225,000 from a loan made by SP to the Company, plus a fixed fee which the Company will record as interest expense, for a total repayment amount of $290,250 by December 12, 2017. A portion of the proceeds were used to pay off the May 26, 2016 SP revenue-based factoring agreement described above. Under the terms of the agreement, SP is authorized to make daily bank debits of $1,180 on each available banking day during the term of the agreement which represents a fee rate of 29.0%. The agreement had a balance due of $121,178 and $222,255 as of June 30, 2017 and December 31, 2016, respectively. Revolving Credit Facility On April 16, 2015, the Company entered into a revolving loan agreement with CB, pursuant to which the Company initially borrowed $17,000 from CB. Under the terms of the revolving loan agreement, the Company agreed to repay the initial loan, plus interest, for a total amount of $18,955 by October 15, 2015. The Company made the required six monthly payments by the October 15, 2015 due date. At their sole discretion, CB can increase the maximum availability under the revolving loan agreement above the $17,000 amount established upon the execution of the revolving loan agreement and, effective April 18, 2016, CB increased our borrowing limit to $33,200. At August 4, 2017, the outstanding balance on our revolving loan facility with CB was approximately $22,000 and our cash balances were approximately $1,000. The revolving loan agreement had a balance due of $27,297 and $26,367 as of June 30, 2017 and December 31, 2016, respectively.

Net Loss Per Share

Net Loss Per Share	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Net Loss per Common Share	Note 9: Net Loss Per Share Basic earnings per share (“EPS”) or net income (loss) per share represents net income (loss) divided by the weighted average number of common shares outstanding during a reported period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock, including stock options, warrants, and contingently issuable shares such as the Company’s Series A and Series B preferred stock (commonly and hereinafter referred to as “Common Stock Equivalents”), were exercised or converted into common stock. The following table sets forth the computation for basic and diluted net income (loss) per share for the three and six month periods ended June 30, 2017 and 2016, respectively: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 Net (loss) income (A) $ (84,623 ) $ (29,282 ) $ 160,185 $ (54,289 ) Weighted average common shares - basic (B) 118,364,225 109,914,225 118,364,225 109,914,225 Effect of dilutive securities Diluted effect of stock options (1) — — — — Diluted effect of stock warrants (1) — — — — Diluted effect of unrestricted Preferred Series A Shares (2) — — — — Weighted average common shares - diluted (C) 118,364,225 109,914,225 118,364,225 109,914,225 Net (loss) income per share - basic (A/B) $ (0.00 ) $ (0.00 ) $ 0.00 $ (0.00 ) Net (loss) income per share - diluted (A/C) $ (0.00 ) $ (0.00 ) $ 0.00 $ (0.00 ) (1) The Company reported net income for the six month period ended June 30, 2017. However, aggregate Common Stock Equivalents of 378,000 issuable under stock options and warrants that were potentially dilutive securities are anti-dilutive because the exercise prices for both the stock options and warrants exceeded the closing price of $0.004 for the Company’s common stock as of June 30, 2017 and, therefore, have been excluded from the computation of weighted average common shares (diluted) for the six month period ended June 30, 2017. As a result of the Company’s net loss for the three month period ended June 30, 2017 and the three and six month periods ended June 30, 2016, aggregate Common Stock Equivalents of, respectively, 378,000 and 426,000 issuable under stock options and warrants that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares (diluted) for the three month period ended June 30, 2017 and the three month and six month periods ended June 30, 2016, respectively. These Common Stock Equivalents could be dilutive in future periods. (2) The Company reported net income for six month period ended June 30, 2017. However, aggregate Common Stock Equivalents of 4,277,498 issuable under Series A convertible, redeemable preferred stock that were potentially dilutive securities are anti-dilutive because the exercise prices for the Series A convertible, redeemable preferred stock (“Series A Preferred Stock”) exceeded the closing price of $0.004 for the Company’s common stock as of June 30, 2017 and, therefore, have been excluded from the computation of weighted average common shares (diluted) for the six month period ended June 30, 2017. As a result of the Company’s net loss for the three month period ended June 30, 2017 and the three and six month periods ended June 30, 2016, aggregate Common Stock Equivalents of 4,277,498 issuable under Series A Preferred Stock that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares diluted for the three month period ended June 30, 2017 and the three and six month periods ended June 30, 2016. These Common Stock Equivalents could be dilutive in future periods.

Preferred and Common Stock

Preferred and Common Stock	6 Months Ended
	Jun. 30, 2017
Stockholders' Equity Note [Abstract]
Preferred and Common Stock	Note 10: Preferred and Common Stock Preferred Stock There were 5,133 shares of Series A Preferred Stock issued and outstanding as of June 30, 2017 and December 31, 2016. For financial statement purposes, the Series A Preferred Stock has been presented outside of stockholders’ deficit on the Company’s consolidated balance sheets as a result of certain conditions that are outside the control of the Company that could trigger redemption of the securities. Common Stock The Company issued no

Share-Based Compensation

Share-Based Compensation	6 Months Ended
	Jun. 30, 2017
Share-based Compensation [Abstract]
Share-Based Compensation	Note 11: Share-Based Compensation The Company has several share-based compensation plans under which employees and non-employee directors receive stock options. Additionally, the Company has issued shares of its common stock as compensation to employees and payments of services rendered by third parties. Share-based compensation cost is measured at the grant date, based on the calculated fair value of the award, and is recognized as an expense over the employee’s requisite service period (generally the vesting period of the equity grant). Fair value of the award is calculated using the Black-Scholes model or based on the fair value of the shares issued for the services provided, whichever is more accurately determinable. Such value is recognized as an expense over the requisite service period, net of estimated forfeitures, using the straight-line attribution method. The estimate of awards that will ultimately vest requires significant judgment, and to the extent actual results or updated estimates differ from the Company’s current estimates, such amounts are recorded as a cumulative adjustment in the period estimates are revised. The Company considers many factors when estimating expected forfeitures, including types of awards, employee class and historical employee attrition rates. Actual results, and future changes in estimates, may differ substantially from the Company’s current estimates. There was no share based compensation expense during the six months ended June 30, 2017 and 2016. Share-based compensation is included in general and administrative expenses in the consolidated statements of operations. Stock Incentive Plans The Company has granted options to employees and directors to purchase the Company’s common stock under various stock incentive plans. Under the plans, employees and non-employee directors are eligible to receive awards of various forms of equity-based incentive compensation, including stock options, restricted stock, restricted stock units and performance awards, among others. The plans are administered by the Compensation Committee of the Board of Directors, which determines the terms of the awards granted. Stock options are generally granted with an exercise price equal to the market value of the Company’s common stock on the date of grant, have a term of ten years or less, and generally vest over three years from the date of grant. The following table sets forth options outstanding under the Company’s stock option plans during the six month period ended June 30, 2017. The Company did not grant stock options in the six months ended June 30, 2017. Number of Shares Weighted Average Exercise Price Weighted Average Grant-date Fair Value Options outstanding at December 31, 2016 6,000 $ 0.50 Granted — — — Expired — — Options outstanding at June 30, 2017 6,000 $ 0.50 The aggregate intrinsic value of options outstanding and exercisable at June 30, 2017 was $0. Intrinsic value is the amount by which the fair value of the underlying stock exceeds the exercise price of the options. The Company estimates the fair value for stock options at the date of grant using the Black-Scholes option pricing model, which requires management to make certain assumptions. Expected volatility is based on comparable company data. The Company bases the risk-free interest rate on U.S. Treasury note rates. The expected term is based on the vesting period and an expected exercise term. The Company does not anticipate paying cash dividends in the foreseeable future and therefore uses an expected dividend yield of 0%. As of June 30, 2017, there was no unrecognized share-based compensation expense related to non-vested stock options. There were no options that vested during the six months ended June 30, 2017 and 2016. There were 6,000 options issued and outstanding under the Company’s 2001 Stock Option Plan, the Amended and Restated 2005 Omnibus Stock Grant and Option Plan, Speedemissions Inc. 2006 Stock Grant and Option Plan and the 2008 Stock Grant and Option Plan (collectively, the “Option Plans”) as of June 30, 2017 and December 31, 2016. There were no options granted under these plans during the six month period ended June 30, 2017. There were no options exercised during the six month periods ended June 30, 2017 and 2016. Stock Warrants There were 372,000 common stock warrants outstanding as of June 30, 2017, and there were no warrants granted or exercised during the six month period ended June 30, 2017.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Note 12: Income Taxes No provision for income taxes has been reflected for the three and six month periods ended June 30, 2017 and 2016, as the Company has sufficient net operating loss carry forwards to offset taxable income.

Contingencies

Contingencies	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Note 13: Contingencies From time to time, the Company may be involved in claims that arise out of the normal course of its business. In the opinion of management, we are not currently involved in any legal proceedings which would have a material adverse effect on the Company’s financial position, results of operations or cash flows.

Segment Information

Segment Information	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Segment Information	Note 14: Segment Information The Company classifies its business into two separate operating segments based on their separate and distinct operating activities. The primary segment consists of the Company’s 21 vehicle emissions testing stations operating under the trade names of Speedemissions Auto Emissions Express Auto Recycling of Montgomery The following table provides segment level financial information: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 Revenue: Vehicle emissions testing $ 775,406 $ 841,797 $ 1,672,817 $ 1,727,348 Auto recycling 3,857 - 3,857 - Total revenue $ 779,263 $ 841,797 $ 1,676,674 $ 1,727,348 Operating (loss) income: Vehicle emissions testing $ (33,120 ) $ 14,577 $ 80,217 $ 51,722 Auto recycling (16,179 ) - (45,778 ) - Total operating (loss) income $ (49,299 ) $ 14,577 $ 34,439 $ 51,722 Depreciation and amortization: Vehicle emissions testing $ 8,461 $ 14,075 $ 18,664 $ 29,544 Auto recycling 3,198 - 3,198 - Total depreciation and amortization $ 11,659 $ 14,075 $ 21,862 $ 29,544 Capital expenditures: Vehicle emissions testing $ - $ - $ 1,668 $ - Auto recycling - - 213,300 - Total capital expenditures $ - $ - $ 214,968 $ - Total assets: Vehicle emissions testing $ 373,669 $ 622,411 $ 373,669 $ 622,411 Auto recycling 219,840 - 219,840 - Total assets $ 593,509 $ 622,411 $ 593,509 $ 622,411

Significant Accounting Polici20

Significant Accounting Policies and Estimates (Policies)	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates included in these financial statements relate to useful lives of property and equipment, the valuation allowance provided against deferred tax assets and the valuation of long-lived assets and goodwill. Actual results could differ from those estimates. For a description of Speedemissions’ critical accounting policies see the Company’s Annual Report on Form 10-K for the year ended December 31, 2016.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying amounts of cash, other current assets, accounts payable and accrued liabilities approximate their fair value because of the short-term nature of these accounts. Fair value of the equipment financing agreements and capital lease obligations approximate carrying value based upon current borrowing rates. The fair value of the Company’s note receivable and note payable also approximates the carrying value because outstanding balances can be repaid at any time.

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2017
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment at June 30, 2017 and December 31, 2016 consisted of the following: June 30, 2017 December 31, 2016 Land $ 98,000 $ - Buildings 107,754 30,754 Equipment 824,201 817,038 Furniture, fixtures and office equipment 56,326 56,326 Vehicles 19,356 19,356 Leasehold improvements 158,758 158,757 1,264,395 1,082,231 Less: accumulated depreciation and 1,023,387 1,033,488 $ 241,008 $ 48,743

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	6 Months Ended
	Jun. 30, 2017
Accrued Liabilities [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities at June 30, 2017 and December 31, 2016 consisted of the following: June 30, 2017 December 31, 2016 Professional fees $ 49,529 $ 62,500 Accrued payroll 387,048 427,660 Accrued property taxes 5,770 1,267 Other 89,988 59,950 $ 532,335 $ 551,377

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Computation for Basic and Diluted Net Loss per Common Share	The following table sets forth the computation for basic and diluted net income (loss) per share for the three and six month periods ended June 30, 2017 and 2016, respectively: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 Net (loss) income (A) $ (84,623 ) $ (29,282 ) $ 160,185 $ (54,289 ) Weighted average common shares - basic (B) 118,364,225 109,914,225 118,364,225 109,914,225 Effect of dilutive securities Diluted effect of stock options (1) — — — — Diluted effect of stock warrants (1) — — — — Diluted effect of unrestricted Preferred Series A Shares (2) — — — — Weighted average common shares - diluted (C) 118,364,225 109,914,225 118,364,225 109,914,225 Net (loss) income per share - basic (A/B) $ (0.00 ) $ (0.00 ) $ 0.00 $ (0.00 ) Net (loss) income per share - diluted (A/C) $ (0.00 ) $ (0.00 ) $ 0.00 $ (0.00 ) (1) The Company reported net income for the six month period ended June 30, 2017. However, aggregate Common Stock Equivalents of 378,000 issuable under stock options and warrants that were potentially dilutive securities are anti-dilutive because the exercise prices for both the stock options and warrants exceeded the closing price of $0.004 for the Company’s common stock as of June 30, 2017 and, therefore, have been excluded from the computation of weighted average common shares (diluted) for the six month period ended June 30, 2017. As a result of the Company’s net loss for the three month period ended June 30, 2017 and the three and six month periods ended June 30, 2016, aggregate Common Stock Equivalents of, respectively, 378,000 and 426,000 issuable under stock options and warrants that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares (diluted) for the three month period ended June 30, 2017 and the three month and six month periods ended June 30, 2016, respectively. These Common Stock Equivalents could be dilutive in future periods. (2) The Company reported net income for six month period ended June 30, 2017. However, aggregate Common Stock Equivalents of 4,277,498 issuable under Series A convertible, redeemable preferred stock that were potentially dilutive securities are anti-dilutive because the exercise prices for the Series A convertible, redeemable preferred stock (“Series A Preferred Stock”) exceeded the closing price of $0.004 for the Company’s common stock as of June 30, 2017 and, therefore, have been excluded from the computation of weighted average common shares (diluted) for the six month period ended June 30, 2017. As a result of the Company’s net loss for the three month period ended June 30, 2017 and the three and six month periods ended June 30, 2016, aggregate Common Stock Equivalents of 4,277,498 issuable under Series A Preferred Stock that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares diluted for the three month period ended June 30, 2017 and the three and six month periods ended June 30, 2016. These Common Stock Equivalents could be dilutive in future periods.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2017
Share-based Compensation Tables
Options outstanding under stock option plans	The following table sets forth options outstanding under the Company’s stock option plans during the six month period ended June 30, 2017. The Company did not grant stock options in the six months ended June 30, 2017. Number of Shares Weighted Average Exercise Price Weighted Average Grant-date Fair Value Options outstanding at December 31, 2016 6,000 $ 0.50 Granted — — — Expired — — Options outstanding at June 30, 2017 6,000 $ 0.50

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Schedule of Segment Information	The following table provides segment level financial information: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 Revenue: Vehicle emissions testing $ 775,406 $ 841,797 $ 1,672,817 $ 1,727,348 Auto recycling 3,857 - 3,857 - Total revenue $ 779,263 $ 841,797 $ 1,676,674 $ 1,727,348 Operating (loss) income: Vehicle emissions testing $ (33,120 ) $ 14,577 $ 80,217 $ 51,722 Auto recycling (16,179 ) - (45,778 ) - Total operating (loss) income $ (49,299 ) $ 14,577 $ 34,439 $ 51,722 Depreciation and amortization: Vehicle emissions testing $ 8,461 $ 14,075 $ 18,664 $ 29,544 Auto recycling 3,198 - 3,198 - Total depreciation and amortization $ 11,659 $ 14,075 $ 21,862 $ 29,544 Capital expenditures: Vehicle emissions testing $ - $ - $ 1,668 $ - Auto recycling - - 213,300 - Total capital expenditures $ - $ - $ 214,968 $ - Total assets: Vehicle emissions testing $ 373,669 $ 622,411 $ 373,669 $ 622,411 Auto recycling 219,840 - 219,840 - Total assets $ 593,509 $ 622,411 $ 593,509 $ 622,411

Going Concern (Details)

Going Concern (Details) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		21 Months Ended
	Jul. 31, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Aug. 04, 2017	Dec. 31, 2016	Apr. 18, 2016	Apr. 16, 2015
Line of Credit Facility [Line Items]
Accumulated deficit		$ 21,867,441		$ 21,867,441		$ 21,867,441		$ 22,027,626
Working capital deficit		1,201,138		1,201,138		1,201,138		1,599,535
Net income (loss)		(84,623)	$ (29,282)	160,185	$ (54,289)
Gain from derecognition of accounts payable				199,910
Gain from disposal of non-strategic assets		$ 959	$ (3,482)	75,058	$ 862
Net loss without non recurring gains				$ 114,783
Subsequent Event [Member]
Line of Credit Facility [Line Items]
Federal employment taxes	$ 25,100
Subsequent Event [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Cash							$ 1,000
Line of credit facility, amount outstanding							22,000
Federal Government [Member]
Line of Credit Facility [Line Items]
Tax payments made						$ 87,000
Federal Government [Member] | Subsequent Event [Member]
Line of Credit Facility [Line Items]
Taxes payable							$ 309,000
Celtic Bank [Member]
Line of Credit Facility [Line Items]
Loan										$ 17,000
Loan plus interest										18,955
Amount of credit facility								$ 33,200	$ 33,200	$ 17,000

Nature of Operations (Details)

Nature of Operations (Details) - USD ($)	1 Months Ended		12 Months Ended
	Mar. 20, 2017	Nov. 20, 2013	Dec. 31, 2015	Dec. 05, 2014
Nature of Operations [Abstract]
Proceeds from the sale of assets	$ 250,000		$ 2,000	$ 1,350,000
Interest rate	10.00%
Notes receivable			$ 2,496
Purchase price of land and building	$ 175,000
Purchase price of equipment and inventory	$ 90,000
Term of amortization term	10 years
Term of balloon payment	7 years
Monthly payment of land and building note	$ 2,313
Monthly payment of equipment and inventory note	1,189
Purchased agreement	$ 28,300
One-time fee for app store		$ 4.99

Inventory (Details)

Inventory (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Automobile parts	$ 50,835
Certificate inventory	7,090	7,766
Merchandise inventory	$ 765	$ 1,352

Notes Receivable (Details)

Notes Receivable (Details) - USD ($)	1 Months Ended		6 Months Ended		12 Months Ended
	Mar. 20, 2017	May 06, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2015	Dec. 05, 2014	Dec. 31, 2010	Dec. 31, 2016
Receivables [Abstract]
Litigation settlement amount			$ 125,000
Monthly installment amount			$ 1,000
Settlement agreement term, months			72 months
Settlement agreement payable balance			$ 53,000
Gain from legal settlement							$ 106,881
Proceeds from the sale of assets	$ 250,000				$ 2,000	$ 1,350,000
Notes receivable					$ 2,496
Promissory note term, months					12 months
Present value of notes receivable			0					$ 0
Payment of note receivable		$ 47,000		$ 51,208
Loss on debt extinguishment		$ 6,000

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,264,395	$ 1,082,231
Less: accumulated depreciation and amortization	1,023,387	1,033,488
Property and equipment, net	241,008	48,743
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	98,000
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	107,754	30,754
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	824,201	817,038
Furniture, fixtures and office equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	56,326	56,326
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	19,356	19,356
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 158,758	$ 158,757

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Accrued Liabilities [Abstract]
Professional fees	$ 49,529	$ 62,500
Accrued payroll	387,048	427,660
Accrued property taxes	5,770	1,267
Other	89,988	59,950
Accrued liabilities	$ 532,335	$ 551,377

Notes Payable (Details)

Notes Payable (Details) - USD ($)

1 Months Ended

Jul. 20, 2017

Mar. 20, 2017

Dec. 19, 2016

Nov. 06, 2016

Sep. 16, 2016

May 26, 2016

Jan. 05, 2016

Oct. 12, 2015

Jun. 08, 2015

Apr. 16, 2015

Nov. 05, 2014

Nov. 11, 2010

Aug. 04, 2017

Jun. 30, 2017

Dec. 31, 2016

Apr. 18, 2016

Apr. 15, 2011

Apr. 14, 2011

Line of Credit Facility [Line Items]

Notes payable

$ 258,012

$ 449,437

Purchase price of land and building

$ 175,000

Purchase price of equipment and inventory

$ 90,000

Term of Balloon payment

7 years

Purchased agreement

$ 28,300

Revolving Credit Facility [Member] | Subsequent Event [Member]

Line of Credit Facility [Line Items]

Line of credit facility, amount outstanding

$ 22,000

Cash

$ 1,000

Dianna Parlontieri [Member]

Line of Credit Facility [Line Items]

Loan

$ 20,000

Notes payable

$ 20,400

20,000

20,000

Repayment date

Dec. 15, 2014

Monthly payments

$ 1,700

Effective annual interest rate

10.00%

Samson Partners LLC [Member]

Line of Credit Facility [Line Items]

Loan

$ 225,000

$ 200,000

$ 200,000

$ 235,000

$ 75,000

$ 250,000

Notes payable

$ 290,250

$ 270,000

$ 260,000

$ 321,950

$ 101,250

$ 337,500

Repayment date

Dec. 12, 2017

Sep. 10, 2017

May 31, 2017

Jan. 10, 2017

Aug. 22, 2016

Apr. 14, 2016

Monthly payments

$ 1,180

$ 1,097

$ 1,035

Effective annual interest rate

29.00%

35.00%

30.00%

34.80%

Daily bank debits

$ 1,600

Samson Partners LLC [Member] | Note Nine [Member]

Line of Credit Facility [Line Items]

Notes payable

44,795

147,182

Samson Partners LLC [Member] | Note Ten [Member]

Line of Credit Facility [Line Items]

Notes payable

121,178

222,255

Celtic Bank [Member]

Line of Credit Facility [Line Items]

Loan

$ 17,000

Notes payable

$ 18,955

27,297

26,367

Repayment date

Oct. 15, 2015

Amount of credit facility

$ 17,000

33,200

$ 33,200

GCA Strategic Investment Fund Limited [Member]

Line of Credit Facility [Line Items]

Loan

$ 55,000

Interest rate

0.00%

Notes payable

60,000

60,000

Repayment date

Nov. 6, 2017

Nov. 11, 2012

Issuance of warrants to purchase common stock

4,000,000

Warrant exercise price

$ 0.50

$ 0.016

Closing price

$ 0.013

Purchase Agreement with ARM [Member]

Line of Credit Facility [Line Items]

Interest rate

10.00%

Purchase price of land and building

$ 175,000

Purchase price of equipment and inventory

$ 90,000

Term of Amortization

10 years

Term of Balloon payment

7 years

Monthly payment for land and building

$ 2,313

Monthly payment for equipment and inventory

$ 1,189

Secured notes balance due

$ 265,000

$ 0

Net Loss Per Share (Details)

Net Loss Per Share (Details) - USD ($)		3 Months Ended		6 Months Ended
		Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income (loss) (A)		$ (84,623)	$ (29,282)	$ 160,185	$ (54,289)
Weighted average common shares - basic (B)		118,364,225	109,914,225	118,364,225	109,914,225
Dilutive effect of stock options	[1]
Dilutive effect of stock warrants	[1]
Dilutive effect of unrestricted Preferred Series A Stock	[2]
Weighted average common shares - diluted (C)		118,364,225	109,914,225	118,364,225	109,914,225
Net income (loss) per share - basic (A/B)		$ 0	$ 0	$ 0	$ 0
Net income (loss) per share - diluted (A/C)		$ 0	$ 0	$ 0	$ 0
Series A Convertible Redeemable Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities		4,277,498	4,277,498	4,277,498	4,277,498
Closing price				$ 0.004
Stock Options And Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities		378,000	378,000		426,000
Closing price				$ 0.004
[1]	The Company reported net income for the six month period ended June 30, 2017. However, aggregate Common Stock Equivalents of 378,000 issuable under stock options and warrants that were potentially dilutive securities are anti-dilutive because the exercise prices for both the stock options and warrants exceeded the closing price of $0.004 for the Company's common stock as of June 30, 2017 and, therefore, have been excluded from the computation of weighted average common shares (diluted) for the six month period ended June 30, 2017. As a result of the Company's net loss for the three month period ended June 30, 2017 and the three and six month periods ended June 30, 2016, aggregate Common Stock Equivalents of, respectively, 378,000 and 426,000 issuable under stock options and warrants that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares (diluted) for the three month period ended June 30, 2017 and the three month and six month periods ended June 30, 2016, respectively. These Common Stock Equivalents could be dilutive in future periods.
[2]	The Company reported net income for six month period ended June 30, 2017. However, aggregate Common Stock Equivalents of 4,277,498 issuable under Series A convertible, redeemable preferred stock that were potentially dilutive securities are anti-dilutive because the exercise prices for the Series A convertible, redeemable preferred stock ("Series A Preferred Stock") exceeded the closing price of $0.004 for the Company's common stock as of June 30, 2017 and, therefore, have been excluded from the computation of weighted average common shares (diluted) for the six month period ended June 30, 2017. As a result of the Company's net loss for the three month period ended June 30, 2017 and the three and six month periods ended June 30, 2016, aggregate Common Stock Equivalents of 4,277,498 issuable under Series A Preferred Stock that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares diluted for the three month period ended June 30, 2017 and the three and six month periods ended June 30, 2016. These Common Stock Equivalents could be dilutive in future periods.

Preferred and Common Stock (Det

Preferred and Common Stock (Details) - shares	6 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Common stock, shares outstanding	118,364,225	118,364,225
Common Stock [Member]
Number of shares issued during the period	0
Series A Convertible Redeemable Preferred Stock [Member]
Preferred stock, shares issued	5,133	5,133
Preferred stock, shares outstanding	5,133	5,133

Share-Based Compensation (Narra

Share-Based Compensation (Narrative) (Details) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Share-based Compensation [Abstract]
Share-based compensation expense	$ 0	$ 0
Aggregate intrinsic value of options outstanding	0
Aggregate intrinsic value of options exercisable	$ 0
Expected dividend yield	0.00%
Options outstanding	6,000		6,000
Warrants outstanding	372,000

Share-Based Compensation (Optio

Share-Based Compensation (Options Outstanding Under Stock Option Plans) (Details)	6 Months Ended
	Jun. 30, 2017$ / sharesshares
Number of Shares
Options outstanding at December 31, 2016 | shares	6,000
Granted | shares
Expired | shares
Options outstanding at June 30, 2017 | shares	6,000
Weighted Average Exercise Price
Options outstanding at December 31, 2016	$ 0.50
Granted
Expired
Options outstanding at June 30, 2017	0.50
Weighted Average Grant-date Fair Value
Granted

Segment Information (Details)

Segment Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Revenue	$ 779,263	$ 841,797	$ 1,676,674	$ 1,727,348
Operating (loss) income	(49,299)	14,577	34,439	51,722
Depreciation and amortization	11,659	14,075	21,862	29,544
Capital expenditures			214,968
Assets	593,509	622,411	593,509	622,411
Vehicle emissions testing [member]
Revenue	775,406	841,797	1,672,817	1,727,348
Operating (loss) income	(33,120)	14,577	80,217	51,722
Depreciation and amortization	8,461	14,075	18,664	29,544
Capital expenditures			1,668
Assets	373,669	622,411	373,669	622,411
Auto recycling [Member]
Revenue	3,857		3,857
Operating (loss) income	(16,179)		(45,778)
Depreciation and amortization	3,198		3,198
Capital expenditures			213,300
Assets	$ 219,840		$ 219,840