Sunworks (SUNWQ) 10-Q23 Jul 142014 Q2 Quarterly reportFinancial data

Company Profile

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
Document And Entity Information	Jun. 30, 2014	Jul. 23, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'SOLAR3D, INC.	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	298,730,412
Amendment Flag	'false	'
Entity Central Index Key	'0001172631	'
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	30-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Jun. 30, 2014	Dec. 31, 2013
Current Assets	'	'
Cash and cash equivalents	$1,229,356	$10,422
Accounts receivable	811,733	0
Inventory	13,381	0
Cost in excess of billing	2,316,836	0
Prepaid expense	35,028	4,862
Advance, employees	43,427	0
Total Current Assets	4,449,761	15,284
Property and Equipment, at cost	'	'
Equipment, computer, software, furniture & fixtures, and automotives	110,175	79,705
Less accumulated depreciation	-83,274	-72,971
Net Property and Equipment	26,901	6,734
Other Assets	'	'
Other deposits	7,000	2,000
Patents	23,161	23,161
Goodwill	2,599,268	0
Total Other Assets	2,629,429	25,161
Total Assets	7,106,091	47,179
Current Liabilities:	'	'
Accounts payable	2,191,153	73,791
Accrued expenses	281,005	82,950
Billing in excess of cost and estimated earnings	1,083,119	0
Customer deposits	32,200	0
Other payable	525	0
Derivative liability	3,010,370	2,822,430
Convertible promissory notes, net of beneficial conversion feature of $723,404	401,596	0
Convertible promissory notes, net of debt discount of $657,679 and $204,020, respectively	904,321	515,397
Total Current Liabilities	7,904,289	3,494,568
Shareholders' Deficit	'	'
Preferred stock, $.001 par value; 5,000,000 authorized shares;	0	0
Common stock, $.001 par value; 1,000,000,000 authorized shares; 298,730,412 and 213,290,259 shares issued and outstanding, respectively	298,729	213,289
Additional paid in capital	18,665,262	12,286,429
Accumulated Deficit	-19,762,189	-15,947,107
Total Shareholders' Deficit	-798,198	-3,447,389
Total Liabilities and Shareholders' Deficit	$7,106,091	$47,179

BALANCE_SHEETS_Parentheticals

BALANCE SHEETS (Parentheticals) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Convertible promissory notes, beneficial conversion feature (in Dollars)	$723,404	'
Convertible promissory notes, discount (in Dollars)	$657,679	$204,020
Preferred stock, par value (in Dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	5,000,000	5,000,000
Common stock, par value (in Dollars per share)	$0.00	$0.00
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	298,730,412	213,290,259
Common stock, shares outstanding	298,730,412	213,290,259

STATEMENTS_OF_OPERATIONS_Unaud

STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		6 Months Ended
STATEMENTS OF OPERATIONS (Unaudited) (USD $)	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Sales	$7,471,042	$0	$8,518,458	$0
Cost of Goods Sold	5,438,473	0	6,210,530	0
Gross Profit	2,032,569	0	2,307,928	0
Operating Expenses	'	'	'	'
Selling and marketing expenses	432,605	0	618,876	0
General and administrative expenses	803,751	275,801	1,759,199	566,792
Research and development cost	31,919	33,629	60,758	57,352
Depreciation and amortization	2,156	563	3,453	1,126
Total Operating Expenses	1,270,431	309,993	2,442,286	625,270
Income (Loss) before Other Income/(Expenses)	762,138	-309,993	-134,358	-625,270
Other Income/(Expenses)	'	'	'	'
Interest and other income	34	0	148	0
Penalties	-6,670	0	-6,670	0
Gain on settlement of debt	3,920	5,262	51,142	5,262
Change in fair value of derivative liability	293,287	-142,082	-1,592,567	189,638
Interest expense	-829,066	-165,084	-2,132,777	-279,772
Total Other Income/(Expenses)	-538,495	-301,904	-3,680,724	-84,872
Income (Loss) before Income Taxes	223,643	-611,897	-3,815,082	-710,142
Income Tax Expense	0	0	0	0
Net Income (Loss)	$223,643	($611,897)	($3,815,082)	($710,142)
INCOME (LOSS) PER SHARE	'	'	'	'
BASIC (in Dollars per share)	$0	$0	($0.01)	$0
DILUTED (in Dollars per share)	$0	$0	($0.01)	$0
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING	'	'	'	'
BASIC (in Shares)	291,761,944	154,078,349	269,171,296	148,080,065
DILUTED (in Shares)	383,505,342	154,078,349	269,171,296	148,080,065

STATEMENTS_OF_STOCKHOLDERS_EQU

STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (Unaudited) (USD $)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2013	$0	$213,289	$12,286,429	($15,947,107)	($3,447,389)
Balance (in Shares) at Dec. 31, 2013	0	213,290,259	'	'	'
Issuance of common stock for conversion of promissory notes, plus accrued interest	'	79,595	4,035,234	'	4,114,829
Issuance of common stock for conversion of promissory notes, plus accrued interest (in Shares)	'	79,594,527	'	'	'
Issuance of common stock for cashless exercise of stock options	'	227	-227	'	'
Issuance of common stock for cashless exercise of stock options (in Shares)	'	227,979	'	'	'
Issuance of common stock for cashless exercise of warrants	'	1,618	-1,618	'	'
Issuance of common stock for cashless exercise of warrants (in Shares)	'	1,617,647	'	'	'
Issuance of restricted common stock for services	'	4,000	184,000	'	188,000
Issuance of restricted common stock for services (in Shares)	'	4,000,000	'	'	'
Beneficial conversion feature	'	'	1,750,000	'	1,750,000
Stock compensation cost	'	'	411,444	'	411,444
Net loss for the six months ended June 30, 2014	'	'	'	-3,815,082	-3,815,082
Balance at Jun. 30, 2014	$0	$298,729	$18,665,262	($19,762,189)	($798,198)
Balance (in Shares) at Jun. 30, 2014	0	298,730,412	'	'	'

STATEMENTS_OF_CASH_FLOWS_Unaud

STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	6 Months Ended
STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	Jun. 30, 2014	Jun. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	($3,815,082)	($710,142)
Adjustments to reconcile net loss to net cash provided (used) in operating activities	'	'
Depreciation and amortization	3,453	1,126
Stock Compensation Cost	599,444	294,785
(Gain)/loss on change in derivative liability	1,592,567	-189,638
Amortization of debt discount and OID recognized as interest	2,037,937	261,930
(Gain)/loss on settlement of debt	-51,142	-5,262
(Increase) Decrease in:	'	'
Accounts receivable	-245,133	0
Inventory	-13,381	0
Prepaid expenses	109,360	1,757
Cost in excess of billings	-2,316,836	0
Other assets	500	0
Increase (Decrease) in:	'	'
Accounts payable	1,628,923	30,864
Accrued expenses	-76,151	17,842
Billings in excess of cost	1,083,119	0
Other liabilities	-195,716	0
NET CASH PROVIDED (USED) IN OPERATING ACTIVITIES	341,862	-296,738
NET CASH FLOWS USED IN INVESTING ACTIVITIES:	'	'
Cash paid for acquisition	-1,061,750	0
Purchase of property and equipment	-16,239	0
Expenditures for intangible assets	0	-18,925
NET CASH USED IN INVESTING ACTIVITIES	-1,077,989	-18,925
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Cash received from subsidiary	490,061	0
Proceeds from convertible promissory note	1,465,000	277,500
Proceeds from issuance of common stock and subscription payable	0	42,500
NET CASH PROVIDED BY FINANCING ACTIVITIES	1,955,061	320,000
NET INCREASE IN CASH AND CASH EQUIVALENTS	1,218,934	4,337
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	10,422	33,637
CASH AND CASH EQUIVALENTS, END OF PERIOD	1,229,356	37,974
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION	'	'
Interest paid	0	0
Income taxes	0	0
SUPPLEMENTAL DISCLOSURES OF NON-CASH TRANSACTIONS	'	'
Convertible promissory notes issued for acquisition	1,750,000	0
Stock Issued for Conversion of Debt [Member]	'	'
SUPPLEMENTAL DISCLOSURES OF NON-CASH TRANSACTIONS	'	'
Non-Cash Transaction, Stock Issued	4,114,831	0
Stock Issued for Cashless Conversion of Services [Member]	'	'
SUPPLEMENTAL DISCLOSURES OF NON-CASH TRANSACTIONS	'	'
Non-Cash Transaction, Stock Issued	227	0
Stock Issued for Cashless Conversion of Warrants [Member]	'	'
SUPPLEMENTAL DISCLOSURES OF NON-CASH TRANSACTIONS	'	'
Non-Cash Transaction, Stock Issued	1,618	0
Stock Issued for Conversion of Restricted Stock Options [Member]	'	'
SUPPLEMENTAL DISCLOSURES OF NON-CASH TRANSACTIONS	'	'
Non-Cash Transaction, Stock Issued	$188,000	$0

1_BASIS_OF_PRESENTATION

1. BASIS OF PRESENTATION	6 Months Ended
1. BASIS OF PRESENTATION	Jun. 30, 2014
Disclosure Text Block [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	1. BASIS OF PRESENTATION

	The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all normal recurring adjustments considered necessary for a fair presentation have been included. Operating results for the six months ended June 30, 2014 are not necessarily indicative of the results that may be expected for the year ending December 31, 2014. For further information refer to the consolidated financial statements and footnotes thereto included in the Company's Form 10-K for the year ended December 31, 2013.

	The accompanying financial statements have been prepared on a going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The accompanying financial statements do not reflect any adjustments that might result if the Company is unable to continue as a going concern. The Company does not generate significant revenue, and has negative cash flows from operations, which raise substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern and appropriateness of using the going concern basis is dependent upon, among other things, an additional cash infusion. Management believes the existing shareholders and potential prospective new investors will provide the additional cash needed to meet the Company’s obligations as they become due, and will allow the development of its core of business.

2_SUMMARY_OF_SIGNIFICANT_ACCOU

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Jun. 30, 2014
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	This summary of significant accounting policies of Solar3D, Inc. is presented to assist in understanding the Company’s financial statements. The financial statements and notes are representations of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements.

	Development Stage Activities and Operations

	The Company acquired Solar United Networks, and planned operations have started. The Company has significant revenues, thereby eliminating the development stage as of December 31, 2013.

	Cash and Cash Equivalent

	The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

	Stock-Based Compensation

	Share based payments applies to transactions in which an entity exchanges its equity instruments for goods or services, and also applies to liabilities an entity may incur for goods or services that are to follow a fair value of those equity instruments. We will be required to follow a fair value approach using an option-pricing model, such as the Black-Scholes option valuation model, at the date of a stock option grant. The deferred compensation calculated under the fair value method would then be amortized over the respective vesting period of the stock option. The adoption of share based compensation has no material impact on our results of operations.

	Income (Loss) per Share Calculations

	Income (Loss) per Share dictates the calculation of basic earnings per share and diluted earnings per share. Basic earnings per share are computed by dividing income available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The shares for employee options, warrants and convertible notes were used in the calculation of the diluted income per share.

	Revenue Recognition

	We recognize revenue on construction contracts using the percentage-of-completion method of accounting based on the proportion of costs incurred on the contract to total estimated contract costs, except that material estimated losses which become apparent prior to completion are provided for in their entirety. Claims for additional contract compensation due the Company are not reflected in the accounts until the year in which such claims are allowed.

	Direct contract costs included all direct labor and labor burden, materials, subcontractors, and other direct costs. Selling, general, and administrative costs are charged to expense as incurred.

	The asset, “Costs and estimated earnings in excess of billings”, represents revenues recognized in excess of amounts billed on contracts in progress. The liability, “Billings in excess of costs and estimated earnings”, represents billings in excess of revenues recognized on contracts in progress.

	Contracts Receivable

	The Company performs ongoing credit evaluation of its customers. Management closely monitors outstanding receivables based on factors surrounding the credit risk of specific customers, historical trends, and other information, and records bad debts using the direct write-off-method. Generally accepted accounting principles require the allowance method to be used to reflect bad debts. However, the effect of the use of the direct write-off-method is not materially different from the results that would have been obtained had the allowance method been followed.

	Fair Value of Financial Instruments

	Disclosures about fair value of financial instruments, requires disclosure of the fair value information, whether or not recognized in the balance sheet, where it is practicable to estimate that value. As of June 30, 2014, the amounts reported for cash, accrued interest and other expenses, and notes payable approximate the fair value because of their short maturities.

	We adopted ASC Topic 820 (originally issued as SFAS 157, “Fair Value Measurements”) as of January 1, 2008 for financial instruments measured as fair value on a recurring basis. ASC Topic 820 defines fair value, established a framework for measuring fair value in accordance with accounting principles generally accepted in the United States and expands disclosures about fair value measurements.

	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 established a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include:

	·	Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets;

	·	Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and

	·	Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

	We measure certain financial instruments at fair value on a recurring basis. Assets and liabilities measured at fair value on a recurring basis are as follows at June 30, 2014:

			Total		(Level 1)		(Level 2)		(Level 3)

	Assets		$	-	$	-	$	-	$	-

	Total assets measured at fair value		$	-	$	-	$	-	$	-

	Liabilities

	Derivative liability			3,010,370		-		-		3,010,370
	Convertible promissory notes			1,305,917		-		-		1,305,917
	Total liabilities measured at fair value		$	4,316,287	$	-	$	-	$	4,316,287

	Recently adopted pronouncements

	Management reviewed accounting pronouncements issued during the six months ended June 30, 2014, and no pronouncements were adopted.

3_CAPITAL_STOCK

3. CAPITAL STOCK	6 Months Ended
3. CAPITAL STOCK	Jun. 30, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	3. CAPITAL STOCK

	During the six months ended June 30, 2014, the Company issued 85,440,153 shares of common stock at prices per share ranging from $0.02 to $0.10 for conversion of principal for convertible promissory notes in the amount of $1,247,417, plus accrued interest payable of $48,929.

	During the six months ended June 30, 2014, the Company issued 4,000,000 shares of common stock through a cashless exercise at fair value per share of $0.05 in conversion of restricted common stock for services.

	During the six months ended June 30, 2014, the Company issued 227,979 shares of common stock at fair value for a cashless exercise of 277,780 stock options for services.

	During the six months ended June 30, 2014, the Company issued 1,617,647 shares of common stock at fair value for a cashless exercise of 2,000,000 common stock purchase warrants.

4_OPTIONS_AND_WARRANTS

4. OPTIONS AND WARRANTS	6 Months Ended
4. OPTIONS AND WARRANTS	Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	4. OPTIONS AND WARRANTS

	Options

	As of June 30, 2014, the Company has 24,722,220 non-qualified stock options outstanding to purchase 24,722,220 shares of common stock, per the terms set forth in the option agreements. Notwithstanding any other provisions of the option agreements, each option expires on the date specified in the applicable option agreement, which date shall not be later than the seventh (7th) anniversary from the grant date of the option. The stock options vest at various times, and are exercisable for a period of seven years from the date of grant at exercise prices ranging from $0.01 to $0.05 per share, the market value of the Company’s common stock on the date of grant. The Company determined the fair market value of these options by using the Black Scholes option valuation model.

	A summary of the Company’s stock option activity and related information follows:

		6/30/14
					Weighted
		Number			average
		of			exercise
		Options			price
	Outstanding, beginning January 31, 2014		25,000,000		$	0.037
	Granted		-			-
	Exercised		(277,780	)		0.018
	Expired		-			-
	Outstanding, end of March 31, 2014		24,722,220		$	0.038
	Exercisable at the end of June 30, 2014		20,972,225		$	0.037
	Weighted average fair value of options granted during the period				$	-

	Restricted Stock

	During the year ended December 31, 2013, the Company entered into a Restricted Stock Grant Agreement (“the RSGA”) with its Chief Executive Officer, James B. Nelson, to create management incentives to improve the economic performance of the Company and to increase its value and stock price. All shares issuable under the RSGA are performance based shares. The RSGA provides for the issuance of up to 20,000,000 shares of the Company’s common stock to the CEO provided certain milestones are met in certain stages. As of June 30, 2014, the first stage was met, when the Company’s market capitalization exceeded $10,000,000. The Company issued 4,000,000 shares of common stock to the CEO, which was exercised through a cashless exercise at fair value of $188,000 during the six months ended June 30, 2014. The two remaining milestones are as follows: 1.) If the Company’s consolidated gross revenue, calculated in accordance with GAAP, equals or exceeds $10,000,000 for the trailing twelve month period, the Company will issue 6,000,000 shares of common stock; 2.) If the Company’s consolidated net profit, calculated in accordance to GAAP, equals or exceeds $2,000,000 for the trailing twelve month period, the Company will issue 10,000,000 shares of the Company’s common stock. Based on the probability that the Company will reach the $10,000,000 in gross revenue, the Company recognized $360,500 in stock compensation expense for the six months ended June 30, 2014. As the performance goals are achieved, the shares shall become eligible for vesting and issuance.

	The total stock-based compensation expense recognized in the statement of operations during the six months ended June 30, 2014 and 2013, was $411,444 and $294,785.

	Warrants

	During the six months ended June 30, 2014, no warrants were granted. On June 19, 2014, the Company issued 1,617,647 shares of common stock for a cashless exercise of 2,000,000 common stock purchase warrants. As of June 30, 2014, the Company had a total of 1,000,000 common stock purchase warrants outstanding.

5_CONVERTIBLE_PROMISSORY_NOTES

5. CONVERTIBLE PROMISSORY NOTES	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	5. CONVERTIBLE PROMISSORY NOTES

	As of June 30, 2014, the Company had the following securities purchase agreements:

	The Company entered into a securities purchase agreement, providing for the sale of a 10% convertible note in the aggregate principal amount of $335,000, with an original issue discount of $35,000 on October 24, 2012. Advances will be paid in amounts at the lender’s discretion. There was $55,833 outstanding on the note, plus accrued interest of $1,396 as of December 31, 2013. During the six months ended June 30, 2014, the lender converted in full the principal in the amount of $50,000, original issued discount of $5,433, plus accrued interest of $2,792 for 2,441,906 shares of common stock. During the six months ended June 30, 2014, the debt discount was amortized and recorded as interest expense in the amount of $28,541.

	The Company entered into a securities purchase agreement providing for the sale of a 10% convertible promissory note in the principal amount of up to $100,000 on November 13, 2012. Advances were paid in amounts at the lender’s discretion. The Company received advances for an aggregate sum of $100,000, and had a remaining balance of $65,000 as of December 31, 2013. The remaining principal of $65,000 and accrued interest of $7,307 was converted into 7,230,658 shares of common stock of the Company during the six months ended June 30, 2014. The Company recorded amortization of debt discount, which was recognized as interest expense in the amount of $1,233 at June 30, 2014.

	The Company exchanged various notes on December 26, 2012, with an aggregate principal of $118,584. On February 13, 2014, the lender converted the note, plus accrued interest of $13,450 into 8,518,345 shares of common stock of the Company.

	The Company entered into a securities purchase agreement providing for the sale of a 10% convertible promissory note in the principal amount of up to $100,000 on February 19, 2013. The Company received an aggregate of $84,000 in advances on the note during the year ended December 31, 2013. On March 6, 2014, the lender converted the note in full for 5,924,454 shares of common stock of the Company for principal in the amount of $84,000, plus accrued interest of $7,829.

	On March 1, 2013, the Company entered into a securities purchase agreement providing for the sale of a 5% convertible promissory note in the aggregate principal amount of $8,000, for consideration of $8,000. The note is convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $0.02 per share or the lowest closing price after the effective date. The note matures two (2) years from the effective date of the advance. The Company recorded debt discount of $7,626 related to the conversion feature of the notes, along with derivative liabilities at inception. During the six months ended June 30, 2014, debt discount was amortized, and recorded as interest expense in the amount of $1,891.

	On May 30, 2013, the Company entered into a securities purchase agreement providing for the sale of a 10% convertible promissory note in the principal amount of $100,000. Upon execution of the note, the Company received an initial advance of $20,000. The advance amounts received are at the lender’s discretion. The Company received additional advances for a sum of $73,000 on various dates. On April 16, 2014, the Company issued 5,233,530 shares of common stock for principal in the amount of $63,000, plus interest for $5,036. As of June 30, 2014, the aggregate principal amount outstanding is $30,000. The note is convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $0.013 per share or fifty percent (50%) of the lowest trading price after the effective date. The note matured six (6) months from the effective date of each advances. On July 9, 2014, the lender extended the remaining balance of the Note to November 19, 2014. The Company recorded amortization of debt discount, which was recognized as interest expense in the amount of $12,472 during the six months ended June 30, 2014.

	On August 1, 2013, the Company entered into a securities purchase agreement providing for the sale of an 8% convertible promissory note in the aggregate principal amount of $42,500, for consideration of $42,500. The note was converted in full during the month of February 2014 into 821,886 shares of common stock of the Company for principal of $42,500, plus accrued interest of $1,700. The Company recorded amortization of debt discount, which was recognized as interest expense in the amount of $18,662 during the six months ended June 30, 2014.

	On August 28, 2013, the Company entered into a securities purchase agreement providing for the sale of a 10% convertible promissory note in the principal amount of up to $100,000. Upon execution of the note, the Company received an initial advance of $20,000. The note was converted on March 21, 2014 into 2,968,937 shares of common stock of the Company for principal of $20,000, plus accrued interest of $1,079. The Company recorded amortization of debt discount, which was recognized as interest expense in the amount of $6,111 during the six months ended June 30, 2014.

	On August 30, 2013, the Company entered into a securities purchase agreement providing for the sale of a 10% convertible promissory note in the principal amount of up to $100,000. Upon execution of the note, the Company received an initial advance of $20,000. The note was converted on February 26, 2014 into 1,615,384 shares of common stock of the Company for principal of $20,000, plus accrued interest of $1,000. The Company recorded amortization of debt discount, which was recognized as interest expense in the amount of $6,333 during the six months ended June 30, 2014.

	On September 9, 2013, the Company entered into a securities purchase agreement providing for the sale of a 10% convertible promissory note in the principal amount of up to $100,000. Upon execution of the note, the Company received an initial advance of $20,000. The note was converted on March 9, 2014 into 2,957,361 shares of common stock of the Company for principal of $20,000, plus accrued interest of $997. The Company recorded amortization of debt discount, which was recognized as interest expense in the amount of $7,444 during the six months ended June 30, 2014.

	On September 19, 2013, the Company entered into a securities purchase agreement providing for the sale of a 10% convertible promissory note in the principal amount of up to $100,000. Upon execution of the note, the Company received an initial advance of $20,000. The note was converted on March 19, 2014 into 2,957,746 shares of common stock of the Company for principal of $20,000, plus accrued interest of $1,000. The Company recorded amortization of debt discount, which was recognized as interest expense in the amount of $8,556 during the six months ended June 30, 2014.

	On September 24, 2013, the Company entered into a securities purchase agreement providing for the sale of a 10% convertible promissory note in the principal amount of up to $100,000. Upon execution of the note, the Company received an initial advance of $67,000. On October 10, 2013, the lender advanced an additional $14,000 for a total aggregate of $81,000. The advances received were at the lender’s discretion. On May 29, 2014, the note was converted in full into 6,649,104 shares of common stock for the principal of $81,000, plus interest of $5,438. The Company recorded amortization of debt discount, which was recognized as interest expense in the amount of $38,144 during the six months ended June 30, 2014.

	On October 8, 2013, the Company entered into a securities purchase agreement providing for the sale of an 8% convertible promissory note in the aggregate principal amount of $32,500, for consideration of $32,500. During the month of April 2014, the note was converted into 1,025,216 shares of common stock for principal in the amount of $32,500, plus interest of $1,300. The Company recorded amortization of debt discount, which was recognized as interest expense in the amount of $23,249 during the six months ended June 30, 2014.

	On November 19, 2013, the Company entered into a securities purchase agreement providing for the sale of a 10% convertible promissory note in the principal amount of up to $100,000. Upon execution of the note, the Company received an initial advance of $44,000. The Company received additional advances in the aggregate amount of $40,000, for a total aggregate of $84,000 as of June 30, 2014. The advance amounts received were at the lender’s discretion. The note is convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $0.013 per share, or fifty percent (50%) of the lowest trading price after the effective date. The note matured six (6) months from the effective date of each advance with respect to each advance. On July 9, 2014, the notes were extended to November 19, 2014. The Company recorded amortization of debt discount, which was recognized as interest expense in the amount of $71,555 during the six months ended June 30, 2014.

	On January 29, 2014, the Company entered into a securities purchase agreement providing for the sale of a 10% convertible promissory note in the principal amount of up to $100,000. Upon execution of the note, the Company received an initial advance of $90,000. The note is convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $0.013 per share, or fifty percent (50%) of the lowest trading price after the effective date. The note matures nine (9) months from the effective date of the advance. The Company recorded amortization of debt discount, which was recognized as interest expense in the amount of $50,667 during the six months ended June 30, 2014.

	On January 31, 2014, the Company entered into a securities purchase agreement providing for the sale of a 10% convertible promissory note in the principal amount of up to $500,000, for consideration of $500,000. The proceeds were restricted and were used for the purchase of Solar United Network, Inc. The note is convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $0.05 per share, or fifty percent (50%) of the lowest trading price after the effective date. Also, if the Company issues any common stock resulting from conversion of another security, whether issued and outstanding before or after the effective date, at a net effective price per share below the conversion price issued to the lender, the price shall be adjusted to the lower conversion price. The note matures nine (9) months from the effective date of the note. The Company recorded amortization of debt discount, which was recognized as interest expense in the amount of $277,778 during the six months ended June 30, 2014.

	On January 31, 2014, the Company entered into a securities purchase agreement providing for the sale of a 10% convertible promissory note in the principal amount of up to $750,000, for consideration of $750,000. The proceeds were restricted and were used for the purchase of Solar United Network, Inc. The note is convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $0.05 per share, or fifty percent (50%) of the lowest trading price after the effective date. Also, if the Company issues any common stock resulting from conversion of another security, whether issued and outstanding before or after the effective date, at a net effective price per share below the conversion price issued to the lender, the price shall be adjusted to the lower conversion price. The note matures nine (9) months from the effective date of the note. The Company recorded amortization of debt discount, which was recognized as interest expense in the amount of $416,667 during the six months ended June 30, 2014.

	On February 11, 2014, the Company entered into a securities purchase agreement providing for the sale of a 10% convertible promissory note in the principal amount of up to $100,000. Upon execution of the note, the Company received an initial advance of $20,000. In February and March, the Company received additional advances in an aggregate amount of $80,000 for an aggregate total of $100,000. The note is convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $0.05 per share, or fifty percent (50%) of the lowest trading price after the effective date. Also, if the Company issues any common stock resulting from conversion of another security, whether issued and outstanding before or after the effective date, at a net effective price per share below the conversion price issued to the lender, the price shall be adjusted to the lower conversion price. The note matures nine (9) months from the effective date of each advance with respect to each advance. At the sole discretion of the lender, the lender may modify the maturity date to be twelve (12) months form the effective date. The Company recorded amortization of debt discount, which was recognized as interest expense in the amount of $42,037 during the six months ended June 30, 2014.

	We evaluated the financing transactions in accordance with ASC Topic 815, Derivatives and Hedging, and determined that the conversion feature of the convertible promissory note was not afforded the exemption for conventional convertible instruments due to its variable conversion rate. The note has no explicit limit on the number of shares issuable so they did not meet the conditions set forth in current accounting standards for equity classification. The Company elected to recognize the note under paragraph 815-15-25-4, whereby, there would be a separation into a host contract and derivative instrument. The Company elected to initially and subsequently measure the note in its entirety at fair value, with changes in fair value recognized in earnings. The derivative liability is adjusted periodically according to the stock price fluctuations. At the time of conversion, any remaining derivative liability will be charged to additional paid-in capital.

	For purpose of determining the fair market value of the derivative liability, the Company used Black Scholes option valuation model. The significant assumptions used in the Black Scholes valuation of the derivative are as follows:

	Stock price on the valuation dates	$	0.064 -$0.10
	Conversion price for the debt	$	0.013 - $0.05
	Dividend yield		0	%
	Years to Maturity	6 months - 2 years
	Risk free rate		.03% - .13	%
	Expected volatility		54.43% - 256.72	%

	The derivative liability recognized in the financial statements as of June 30, 2014 was $3,010,370.

	Acquisition Promissory Notes

	On January 31, 2014, the Company entered into a securities purchase agreement providing for the sale of four 4% convertible promissory notes in the aggregate principal amount of $,1750,000 as part of the consideration to acquire 100% of the total outstanding stock of SUN. The notes are convertible at any time after issuance into shares of fully paid and non-assessable shares of common stock. The conversion price is $0.02 per share until March 30, 2015, and thereafter the conversion price will be the greater of $0.02 or 50% of the average closing price of the common stock during the ten (10) consecutive trading days following the submission of the conversion notice. The Notes are five (5) year notes and bear interest at the rate of 4% per annum. In February and March 2014, $625,000 of the notes was converted into 31,250,000 shares of common stock, leaving a remaining balance of $1,125,000 as of June 30, 2014. The Company recorded amortization of the beneficial conversion feature as interest expense in the amount of $1,026,596, during the six months ended June 30, 2014.

	We evaluated the financing transactions in accordance with ASC Topic 470, Debt with Conversion and Other Options, and determined that the conversion feature of the convertible promissory note was afforded the exemption for conventional convertible instruments due to its fixed conversion rate. The note has an explicit limit on the number of shares issuable so they did meet the conditions set forth in current accounting standards for equity classification. The debt was issued with non-detachable conversion options that are beneficial to the investors at inception, because the conversion option has an effective strike price that is less than the market price of the underlying stock at the commitment date. The accounting for the beneficial conversion feature requires that the beneficial conversion feature be recognized by allocating the intrinsic value of the conversion option to additional paid-in-capital, resulting in a discount on the convertible notes, which will be amortized and recognized as interest expense.

6_BUSINESS_COMBINATION

6. BUSINESS COMBINATION	6 Months Ended
6. BUSINESS COMBINATION	Jun. 30, 2014
Business Combinations [Abstract]	'
Business Combination Disclosure [Text Block]	'
	6. BUSINESS COMBINATION

	During the month of January 2014, Solar3D, Inc. (SLTD) acquired 100% of the total issued and outstanding stock of Solar United Network, Inc. (SUN) in a transaction accounted for under ASC 805, for cash in the amount of $1,061,750, and convertible promissory notes for $1,750,000. SUN provides solar photovoltaic installation and consulting services to residential, commercial and agricultural properties. The acquisition is designed to enhance our services for solar technology. SUN is now a wholly-owned subsidiary of SLTD.

	Under the purchase method of accounting, the transactions were valued for accounting purposes at $2,811,750, which was the fair value of the Company at time of acquisition. The assets and liabilities of SUN were recorded at their respective fair values as of the date of acquisition. The following table summarizes these values.



			Purchase Price Allocation
			Month Ended
			1/31/14
	Assets acquired

	Current Assets
	Cash		$	490,061
	Contract Receivables			566,601
	Costs and Estimated Earnings in Excess of Billings			139,526
	Advances to Employees			43,926
	Total Current Assets			1,240,114

	Tangible Assets subject to depreciation
	Machinery and Equipment, net of depreciation			7,382

	Other Assets
	Security Deposit			5,000
	Goodwill			2,599,268
	Total Other Assets			2,604,268

	Total assets acquired			3,851,764

	Liabilities assumed

	Current liabilities
	Accounts Payable		$	488,439
	Billings in Excess of Costs and Estimated Earnings			225,288
	Accrued expenses and other liabilities			326,287
	Total liabilities acquired			1,040,014

	Net assets acquired		$	2,811,750

	The following is a condensed consolidated statement of operations for the six months ended June 30, 2014 showing the combined results of operations of the Company including SUN as though the Company had acquired the common stock on January 1, 2014.

	CONDENSED CONSOLIDATED STATEMENT OF INCOME
	For the Period Ended June 30, 2014


			SOLAR3D				SUN				Eliminations				Consolidated
			Jan 1 to June 30,2014				Jan 1, to June 30, 2014				Dr		Cr		Balances

	Sales		$	-			$	9,068,984							$	9,068,984

	Cost of Goods Sold			-				6,617,198								6,617,198

	Gross Profit			-				2,451,786								2,451,786

	Total Operating Expenses			1,166,981				1,476,288								2,643,269

	Income before Other Income (Expenses)			(1,166,981	)			975,498								(191,483	)

	Total Other Income (Expenses)			(3,674,032	)			(6,586	)							(3,680,618	)

	Net Loss		$	(4,841,013	)		$	968,912							$	(3,872,101	)

BASIC AND DILUTED INCOME PER SHARE		$	(0.02	)		$	0							$	(0.01	)

WEIGHTED AVERAGE COMMON SHARES OUTSTANDING			269,171,296				-								269,171,296
BASIC AND DILUTED			269,171,296				-								269,171,296

		SOLAR3D				SUN				Eliminations				Consolidated
		30-Jun-13				30-Jun-13				Dr		Cr		Balances


Sales		$	-			$	2,535,765							$	2,535,765

Cost of Goods Sold			-				1,981,370								1,981,370

Gross Profit			-				554,395								554,395

Total Operating Expenses			625,270				719,590								1,344,860

Income before Other Income (Expenses)			(625,270	)			(165,195	)							(790,465	)

Total Other Income (Expenses)			(84,872	)			(2,206	)							(87,078	)

Net Loss		$	(710,142	)		$	(167,401	)						$	(877,543	)

BASIC AND DILUTED INCOME PER SHARE		$	(0.00	)		$	0							$	(0.01	)

WEIGHTED AVERAGE COMMON SHARES OUTSTANDING			148,080,065				-								148,080,065
BASIC AND DILUTED			148,080,065				-								148,080,065

All transactions from January 31, 2014 through December 31, 2014 will be consolidated during the year ended December 31, 2014.

7_SUBSEQUENT_EVENTS

7. SUBSEQUENT EVENTS	6 Months Ended
7. SUBSEQUENT EVENTS	Jun. 30, 2014
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	7. SUBSEQUENT EVENTS

	Management has evaluated subsequent events according to the requirements of ASC TOPIC 855 and has no subsequent events to report.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)

6 Months Ended

Jun. 30, 2014

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

Development Stage Activities and Operations

The Company acquired Solar United Networks, and planned operations have started. The Company has significant revenues, thereby eliminating the development stage as of December 31, 2013.

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and Cash Equivalent

The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

Stock-Based Compensation

Share based payments applies to transactions in which an entity exchanges its equity instruments for goods or services, and also applies to liabilities an entity may incur for goods or services that are to follow a fair value of those equity instruments. We will be required to follow a fair value approach using an option-pricing model, such as the Black-Scholes option valuation model, at the date of a stock option grant. The deferred compensation calculated under the fair value method would then be amortized over the respective vesting period of the stock option. The adoption of share based compensation has no material impact on our results of operations.

Earnings Per Share, Policy [Policy Text Block]

Income (Loss) per Share Calculations

Income (Loss) per Share dictates the calculation of basic earnings per share and diluted earnings per share. Basic earnings per share are computed by dividing income available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The shares for employee options, warrants and convertible notes were used in the calculation of the diluted income per share.

Revenue Recognition, Policy [Policy Text Block]

Revenue Recognition

We recognize revenue on construction contracts using the percentage-of-completion method of accounting based on the proportion of costs incurred on the contract to total estimated contract costs, except that material estimated losses which become apparent prior to completion are provided for in their entirety. Claims for additional contract compensation due the Company are not reflected in the accounts until the year in which such claims are allowed.

Direct contract costs included all direct labor and labor burden, materials, subcontractors, and other direct costs. Selling, general, and administrative costs are charged to expense as incurred.

The asset, “Costs and estimated earnings in excess of billings”, represents revenues recognized in excess of amounts billed on contracts in progress. The liability, “Billings in excess of costs and estimated earnings”, represents billings in excess of revenues recognized on contracts in progress.

Receivables, Policy [Policy Text Block]

Contracts Receivable

The Company performs ongoing credit evaluation of its customers. Management closely monitors outstanding receivables based on factors surrounding the credit risk of specific customers, historical trends, and other information, and records bad debts using the direct write-off-method. Generally accepted accounting principles require the allowance method to be used to reflect bad debts. However, the effect of the use of the direct write-off-method is not materially different from the results that would have been obtained had the allowance method been followed.

Fair Value Measurement, Policy [Policy Text Block]

Fair Value of Financial Instruments

Disclosures about fair value of financial instruments, requires disclosure of the fair value information, whether or not recognized in the balance sheet, where it is practicable to estimate that value. As of June 30, 2014, the amounts reported for cash, accrued interest and other expenses, and notes payable approximate the fair value because of their short maturities.

We adopted ASC Topic 820 (originally issued as SFAS 157, “Fair Value Measurements”) as of January 1, 2008 for financial instruments measured as fair value on a recurring basis. ASC Topic 820 defines fair value, established a framework for measuring fair value in accordance with accounting principles generally accepted in the United States and expands disclosures about fair value measurements.

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 established a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include:

Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets;

Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and

Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

We measure certain financial instruments at fair value on a recurring basis. Assets and liabilities measured at fair value on a recurring basis are as follows at June 30, 2014:

Total

(Level 1)

(Level 2)

(Level 3)

Assets

Total assets measured at fair value

Liabilities

Derivative liability

3,010,370

Convertible promissory notes

1,305,917

Total liabilities measured at fair value

4,316,287

New Accounting Pronouncements, Policy [Policy Text Block]

Recently adopted pronouncements

Management reviewed accounting pronouncements issued during the six months ended June 30, 2014, and no pronouncements were adopted.

2_SUMMARY_OF_SIGNIFICANT_ACCOU1

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Jun. 30, 2014
Accounting Policies [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	'We measure certain financial instruments at fair value on a recurring basis. Assets and liabilities measured at fair value on a recurring basis are as follows at June 30, 2014:

		Total		(Level 1)		(Level 2)		(Level 3)

	Assets	$	-	$	-	$	-	$	-

	Total assets measured at fair value	$	-	$	-	$	-	$	-

	Liabilities

	Derivative liability		3,010,370		-		-		3,010,370
	Convertible promissory notes		1,305,917		-		-		1,305,917
	Total liabilities measured at fair value	$	4,316,287	$	-	$	-	$	4,316,287

4_OPTIONS_AND_WARRANTS_Tables

4. OPTIONS AND WARRANTS (Tables)	6 Months Ended
4. OPTIONS AND WARRANTS (Tables)	Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'A summary of the Company’s stock option activity and related information follows:

		6/30/14
					Weighted
		Number			average
		of			exercise
		Options			price
	Outstanding, beginning January 31, 2014		25,000,000		$	0.037
	Granted		-			-
	Exercised		(277,780	)		0.018
	Expired		-			-
	Outstanding, end of March 31, 2014		24,722,220		$	0.038
	Exercisable at the end of June 30, 2014		20,972,225		$	0.037
	Weighted average fair value of options granted during the period				$	-

5_CONVERTIBLE_PROMISSORY_NOTES1

5. CONVERTIBLE PROMISSORY NOTES (Tables)	6 Months Ended
5. CONVERTIBLE PROMISSORY NOTES (Tables)	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	'For purpose of determining the fair market value of the derivative liability, the Company used Black Scholes option valuation model. The significant assumptions used in the Black Scholes valuation of the derivative are as follows:

	Stock price on the valuation dates	$	0.064 -$0.10
	Conversion price for the debt	$	0.013 - $0.05
	Dividend yield		0	%
	Years to Maturity	6 months - 2 years
	Risk free rate		.03% - .13	%
	Expected volatility		54.43% - 256.72	%

6_BUSINESS_COMBINATION_Tables

6. BUSINESS COMBINATION (Tables) (Solar United Network, Inc. [Member])	6 Months Ended
	Jun. 30, 2014
6. BUSINESS COMBINATION (Tables) [Line Items]	'
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	'Under the purchase method of accounting, the transactions were valued for accounting purposes at $2,811,750, which was the fair value of the Company at time of acquisition. The assets and liabilities of SUN were recorded at their respective fair values as of the date of acquisition. The following table summarizes these values.

		Purchase Price Allocation
		Month Ended
		1/31/14
	Assets acquired

	Current Assets
	Cash	$	490,061
	Contract Receivables		566,601
	Costs and Estimated Earnings in Excess of Billings		139,526
	Advances to Employees		43,926
	Total Current Assets		1,240,114

	Tangible Assets subject to depreciation
	Machinery and Equipment, net of depreciation		7,382

	Other Assets
	Security Deposit		5,000
	Goodwill		2,599,268
	Total Other Assets		2,604,268

	Total assets acquired		3,851,764

	Liabilities assumed

	Current liabilities
	Accounts Payable	$	488,439
	Billings in Excess of Costs and Estimated Earnings		225,288
	Accrued expenses and other liabilities		326,287
	Total liabilities acquired		1,040,014

	Net assets acquired	$	2,811,750
Pro Forma Income Statement [Member]	'
6. BUSINESS COMBINATION (Tables) [Line Items]	'
Business Acquisition, Pro Forma Information [Table Text Block]	'The following is a condensed consolidated statement of operations for the six months ended June 30, 2014 showing the combined results of operations of the Company including SUN as though the Company had acquired the common stock on January 1, 2014.

	CONDENSED CONSOLIDATED STATEMENT OF INCOME
	For the Period Ended June 30, 2014


		SOLAR3D			SUN			Eliminations		Consolidated
		Jan 1 to June 30,2014			Jan 1, to June 30, 2014			Dr	Cr	Balances

	Sales	$	-		$	9,068,984				$	9,068,984

	Cost of Goods Sold		-			6,617,198					6,617,198

	Gross Profit		-			2,451,786					2,451,786

	Total Operating Expenses		1,166,981			1,476,288					2,643,269

	Income before Other Income (Expenses)		(1,166,981	)		975,498					(191,483	)

	Total Other Income (Expenses)		(3,674,032	)		(6,586	)				(3,680,618	)

	Net Loss	$	(4,841,013	)	$	968,912				$	(3,872,101	)

	BASIC AND DILUTED INCOME PER SHARE	$	(0.02	)	$	0				$	(0.01	)

	WEIGHTED AVERAGE COMMON SHARES OUTSTANDING		269,171,296			-					269,171,296
	BASIC AND DILUTED		269,171,296			-					269,171,296
		SOLAR3D			SUN			Eliminations		Consolidated
		30-Jun-13			30-Jun-13			Dr	Cr	Balances


	Sales	$	-		$	2,535,765				$	2,535,765

	Cost of Goods Sold		-			1,981,370					1,981,370

	Gross Profit		-			554,395					554,395

	Total Operating Expenses		625,270			719,590					1,344,860

	Income before Other Income (Expenses)		(625,270	)		(165,195	)				(790,465	)

	Total Other Income (Expenses)		(84,872	)		(2,206	)				(87,078	)

	Net Loss	$	(710,142	)	$	(167,401	)			$	(877,543	)

	BASIC AND DILUTED INCOME PER SHARE	$	(0.00	)	$	0				$	(0.01	)

	WEIGHTED AVERAGE COMMON SHARES OUTSTANDING		148,080,065			-					148,080,065
	BASIC AND DILUTED		148,080,065			-					148,080,065

2_SUMMARY_OF_SIGNIFICANT_ACCOU2

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Fair Value, by Balance Sheet Grouping (USD $)	Jun. 30, 2014
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Fair Value, by Balance Sheet Grouping [Line Items]	'
Assets	$0
Total assets measured at fair value	0
Liabilities	'
Derivative liability	3,010,370
Convertible promissory notes	1,305,917
Total liabilities measured at fair value	4,316,287
Fair Value, Inputs, Level 1 [Member]	'
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Fair Value, by Balance Sheet Grouping [Line Items]	'
Assets	0
Total assets measured at fair value	0
Liabilities	'
Derivative liability	0
Convertible promissory notes	0
Total liabilities measured at fair value	0
Fair Value, Inputs, Level 2 [Member]	'
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Fair Value, by Balance Sheet Grouping [Line Items]	'
Assets	0
Total assets measured at fair value	0
Liabilities	'
Derivative liability	0
Convertible promissory notes	0
Total liabilities measured at fair value	0
Fair Value, Inputs, Level 3 [Member]	'
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Fair Value, by Balance Sheet Grouping [Line Items]	'
Assets	0
Total assets measured at fair value	0
Liabilities	'
Derivative liability	3,010,370
Convertible promissory notes	1,305,917
Total liabilities measured at fair value	$4,316,287

3_CAPITAL_STOCK_Details

3. CAPITAL STOCK (Details) (USD $)	0 Months Ended	6 Months Ended
3. CAPITAL STOCK (Details) (USD $)	Jun. 19, 2014	Jun. 30, 2014
3. CAPITAL STOCK (Details) [Line Items]	'	'
Debt Conversion, Converted Instrument, Shares Issued	'	85,440,153
Principal [Member]	'	'
3. CAPITAL STOCK (Details) [Line Items]	'	'
Debt Conversion, Converted Instrument, Amount (in Dollars)	'	1,247,417
Interest [Member]	'	'
3. CAPITAL STOCK (Details) [Line Items]	'	'
Debt Conversion, Converted Instrument, Amount (in Dollars)	'	48,929
Restricted Stock [Member]	'	'
3. CAPITAL STOCK (Details) [Line Items]	'	'
Stock Issued During Period, Shares, Issued for Services	'	4,000,000
Shares Issued, Price Per Share (in Dollars per share)	'	0.05
Employee Stock Option [Member]	'	'
3. CAPITAL STOCK (Details) [Line Items]	'	'
Stock Issued During Period, Shares, Conversion of Convertible Securities	'	227,979
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	'	277,780
Stock Issued for Cashless Conversion of Warrants [Member]	'	'
3. CAPITAL STOCK (Details) [Line Items]	'	'
Stock Issued During Period, Shares, Other	1,617,647	1,617,647
Class of Warrant or Rights, Exercised	2,000,000	2,000,000
Minimum [Member]	'	'
3. CAPITAL STOCK (Details) [Line Items]	'	'
Debt Instrument, Convertible, Conversion Price (in Dollars per share)	'	0.02
Maximum [Member]	'	'
3. CAPITAL STOCK (Details) [Line Items]	'	'
Debt Instrument, Convertible, Conversion Price (in Dollars per share)	'	0.1

4_OPTIONS_AND_WARRANTS_Details

4. OPTIONS AND WARRANTS (Details) (USD $)	6 Months Ended			3 Months Ended	6 Months Ended					0 Months Ended	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Mar. 31, 2014	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 19, 2014	Jun. 30, 2014
			Chief Executive Officer [Member]	Chief Executive Officer [Member]	Chief Executive Officer [Member]	Chief Executive Officer [Member]	Employee Stock Option [Member]	Employee Stock Option [Member]	Employee Stock Option [Member]	Stock Issued for Cashless Conversion of Warrants [Member]	Stock Issued for Cashless Conversion of Warrants [Member]
			Restricted Stock [Member]	Restricted Stock [Member]	Restricted Stock [Member]	Restricted Stock [Member]		Minimum [Member]	Maximum [Member]
			Expense Recognized Based on Probability of Reaching Milestones [Member]
4. OPTIONS AND WARRANTS (Details) [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	'	'	'	'	'	'	24,722,220	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights	'	'	'	'	'	'	'The stock options vest at various times	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award	'	'	'	'	'The two remaining milestones are as follows: 1.) If the Company's consolidated gross revenue, calculated in accordance with GAAP, equals or exceeds $10,000,000 for the trailing twelve month period, the Company will issue 6,000,000 shares of common stock; 2.) If the Company's consolidated net profit, calculated in accordance to GAAP, equals or exceeds $2,000,000 for the trailing twelve month period, the Company will issue 10,000,000 shares of the Company's common stock.	'	'exercisable for a period of seven years from the date	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercise Price of Options (in Dollars per share)	'	'	'	'	'	'	'	$0.01	$0.05	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	'	'	'	'	20,000,000	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Minimum Market Capitalization Benchmark (in Dollars)	'	'	'	'	$10,000,000	'	'	'	'	'	'
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures	'	'	'	4,000,000	'	'	'	'	'	'	'
Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures (in Dollars)	'	'	'	188,000	'	'	'	'	'	'	'
Share-based Compensation (in Dollars)	$599,444	$294,785	$360,500	'	$411,444	$294,785	'	'	'	'	'
Class of Warrant or Rights, Granted	0	'	'	'	'	'	'	'	'	'	'
Stock Issued During Period, Shares, Other	'	'	'	'	'	'	'	'	'	1,617,647	1,617,647
Class of Warrant or Rights, Exercised	'	'	'	'	'	'	'	'	'	2,000,000	2,000,000
Class of Warrant or Right, Outstanding	1,000,000	'	'	'	'	'	'	'	'	'	'

4_OPTIONS_AND_WARRANTS_Details1

4. OPTIONS AND WARRANTS (Details) - Schedule of Share-based Compensation, Stock Options, Activity (USD $)	6 Months Ended
	Jun. 30, 2014
Number of Options [Member]	'
4. OPTIONS AND WARRANTS (Details) - Schedule of Share-based Compensation, Stock Options, Activity [Line Items]	'
Outstanding, beginning January 31, 2014 (in Shares)	25,000,000
Granted (in Shares)	0
Exercised (in Shares)	-277,780
Expired (in Shares)	0
Outstanding, end of March 31, 2014 (in Shares)	24,722,220
Exercisable at the end of June 30, 2014 (in Shares)	20,972,225
Weighted Average Exercise Price [Member]	'
4. OPTIONS AND WARRANTS (Details) - Schedule of Share-based Compensation, Stock Options, Activity [Line Items]	'
Outstanding, beginning January 31, 2014	0.037
Granted	0
Exercised	0.018
Expired	0
Outstanding, end of March 31, 2014	0.038
Exercisable at the end of June 30, 2014	0.037
Weighted average fair value of options granted during the period	0

5_CONVERTIBLE_PROMISSORY_NOTES2

5. CONVERTIBLE PROMISSORY NOTES (Details) (USD $)

6 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

6 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

13 Months Ended

0 Months Ended

1 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

0 Months Ended

1 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

7 Months Ended

0 Months Ended

6 Months Ended

0 Months Ended

2 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

0 Months Ended

2 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2014

Feb. 13, 2014

Apr. 16, 2014

Feb. 28, 2014

Mar. 21, 2014

Feb. 26, 2014

Mar. 09, 2014

Mar. 19, 2014

29-May-14

Apr. 30, 2014

Mar. 06, 2014

Jun. 30, 2014

Feb. 13, 2014

Apr. 16, 2014

Feb. 28, 2014

Mar. 21, 2014

Feb. 26, 2014

Mar. 09, 2014

Mar. 19, 2014

29-May-14

Apr. 30, 2014

Mar. 06, 2014

Jun. 30, 2014

Dec. 31, 2013

Oct. 24, 2012

Nov. 13, 2012

Jun. 30, 2014

Dec. 31, 2013

Nov. 13, 2012

Feb. 13, 2014

Dec. 26, 2012

Mar. 01, 2013

Jun. 30, 2014

Mar. 01, 2013

Apr. 16, 2014

30-May-13

Jun. 30, 2014

30-May-13

Aug. 01, 2013

Feb. 28, 2014

Jun. 30, 2014

Aug. 31, 2013

Mar. 21, 2014

Aug. 28, 2013

Jun. 30, 2014

Aug. 28, 2013

Feb. 26, 2014

Aug. 30, 2013

Jun. 30, 2014

Aug. 30, 2013

Mar. 09, 2014

Sep. 09, 2013

Jun. 30, 2014

Sep. 09, 2013

Mar. 19, 2014

Sep. 19, 2013

Jun. 30, 2014

Sep. 19, 2013

29-May-14

Oct. 10, 2013

Sep. 24, 2013

Jun. 30, 2014

Dec. 31, 2013

Sep. 24, 2013

Oct. 08, 2013

Apr. 30, 2014

Jun. 30, 2014

Oct. 08, 2013

Jul. 09, 2014

Nov. 19, 2013

Jun. 30, 2014

Nov. 19, 2013

Jan. 29, 2014

Jun. 30, 2014

Jan. 29, 2014

Jan. 31, 2014

Mar. 31, 2014

Jun. 30, 2014

Jan. 31, 2014

Jun. 30, 2014

Jan. 31, 2014

Jun. 30, 2014

Jan. 31, 2014

Feb. 11, 2014

Mar. 31, 2014

Jun. 30, 2014

Feb. 11, 2014

Mar. 06, 2014

Feb. 19, 2013

Jun. 30, 2014

Principal [Member]

Original Issue Discount [Member]

Interest [Member]

Convertible Notes Payable [Member]

November 13, 2012 Note [Member]

Solar United Network, Inc. [Member]

Convertible Notes Payable [Member]

October 24, 2012 Note[Member]

November 13, 2012 Note [Member]

Exchange of Various Notes [Member]

March 1, 2013 Note [Member]

May 30, 2013 Note [Member]

August 1, 2013 Note [Member]

August 28, 2013 Note [Member]

August 30, 2013 Note [Member]

September 9, 2013 Note [Member]

September 19, 2013 Note [Member]

September 24, 2013 Note [Member]

October 8, 2013 Note [Member]

November 19, 2013 Note[Member]

January 29, 2014 Note [Member]

January 31, 2014 Note [Member]

January 31, 2014 Note 2 [Member]

February 11, 2014 Note [Member]

Maximum [Member]

October 24, 2012 Note[Member]

November 13, 2012 Note [Member]

Exchange of Various Notes [Member]

May 30, 2013 Note [Member]

August 1, 2013 Note [Member]

August 28, 2013 Note [Member]

August 30, 2013 Note [Member]

September 9, 2013 Note [Member]

September 19, 2013 Note [Member]

September 24, 2013 Note [Member]

October 8, 2013 Note [Member]

October 24, 2012 Note[Member]

November 13, 2012 Note [Member]

Exchange of Various Notes [Member]

May 30, 2013 Note [Member]

August 1, 2013 Note [Member]

August 28, 2013 Note [Member]

August 30, 2013 Note [Member]

September 9, 2013 Note [Member]

September 19, 2013 Note [Member]

September 24, 2013 Note [Member]

October 8, 2013 Note [Member]

Maximum [Member]

Solar United Network, Inc. [Member]

Maximum [Member]

5. CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

10.00%

5.00%

10.00%

8.00%

10.00%

8.00%

10.00%

4.00%

10.00%

Debt Instrument, Face Amount

$335,000

$100,000

$118,584

$8,000

$100,000

$42,500

$100,000

$32,500

$100,000

$1,750,000

$500,000

$750,000

$100,000

Debt Instrument, Unamortized Discount

723,404

35,000

Convertible Notes Payable, Current

904,321

515,397

55,833

65,000

30,000

81,000

84,000

1,125,000

Interest Payable, Current

1,396

Debt Conversion, Original Debt, Amount

50,000

65,000

118,584

63,000

42,500

20,000

81,000

32,500

84,000

5,433

2,792

7,307

13,450

5,036

1,700

1,079

1,000

997

1,000

5,438

1,300

7,829

625,000

Debt Conversion, Converted Instrument, Shares Issued (in Shares)

85,440,153

2,441,906

8,518,345

5,233,530

821,886

2,968,937

1,615,384

2,957,361

2,957,746

31,250,000

5,924,454

7,230,658

Amortization of Debt Discount (Premium)

2,037,937

261,930

28,541

1,233

1,891

12,472

18,662

6,111

6,333

7,444

8,556

38,144

23,249

71,555

50,667

1,026,596

277,778

416,667

42,037

Proceeds from Convertible Debt

1,465,000

277,500

100,000

8,000

20,000

73,000

42,500

20,000

14,000

67,000

32,500

44,000

40,000

90,000

500,000

750,000

20,000

80,000

100,000

84,000

Debt Instrument, Convertible, Terms of Conversion Feature

'The note is convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $0.02 per share or the lowest closing price after the effective date.

'The note is convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $0.013 per share or fifty percent (50%) of the lowest trading price after the effective date.

'6,649,104

'1,025,216

'The note is convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $0.013 per share, or fifty percent (50%) of the lowest trading price after the effective date.

'The conversion price is $0.02 per share until March 30, 2015, and thereafter the conversion price will be the greater of $0.02 or 50% of the average closing price of the common stock during the ten (10) consecutive trading days following the submission of the conversion notice.

'The note is convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $0.05 per share, or fifty percent (50%) of the lowest trading price after the effective date.

Debt Instrument, Term

'2 years

'6 months

'9 months

'5 years

'9 months

Debt Instrument, Convertible, Beneficial Conversion Feature

7,626

Debt Instrument, Maturity Date

19-Nov-14

Debt Instrument, Payment Terms

'At the sole discretion of the lender, the lender may modify the maturity date to be twelve (12) months form the effective date.

Derivative Liability, Current

$3,010,370

$2,822,430

Number of Securities Purchasae Agreements

Business Acquisition, Percentage of Voting Interests Acquired

100.00%

5_CONVERTIBLE_PROMISSORY_NOTES3

5. CONVERTIBLE PROMISSORY NOTES (Details) - Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques	6 Months Ended
	Jun. 30, 2014
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Dividend yield	0.00%
Minimum [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Years to Maturity	'6 years
Risk free rate	3.00%
Expected volatility	54.43%
Maximum [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Years to Maturity	'2 years
Risk free rate	13.00%
Expected volatility	256.72%

6_BUSINESS_COMBINATION_Details

6. BUSINESS COMBINATION (Details) (Solar United Network, Inc. [Member], USD $)	6 Months Ended
	Jun. 30, 2014
Solar United Network, Inc. [Member]	'
6. BUSINESS COMBINATION (Details) [Line Items]	'
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Payments to Acquire Businesses, Gross	$1,061,750
Business Combination, Consideration Transferred, Liabilities Incurred	1,750,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net	$2,811,750

6_BUSINESS_COMBINATION_Details1

6. BUSINESS COMBINATION (Details) - Schedule of Business Acquisitions, by Acquisition (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jan. 31, 2014
	Jun. 30, 2014	Dec. 31, 2013	Solar United Network, Inc. [Member]
Current Assets	'	'	'
Cash	'	'	$490,061
Contract Receivables	'	'	566,601
Costs and Estimated Earnings in Excess of Billings	'	'	139,526
Advances to Employees	'	'	43,926
Total Current Assets	'	'	1,240,114
Tangible Assets subject to depreciation	'	'	'
Machinery and Equipment, net of depreciation	'	'	7,382
Other Assets	'	'	'
Security Deposit	'	'	5,000
Goodwill	2,599,268	0	2,599,268
Total Other Assets	'	'	2,604,268
Total assets acquired	'	'	3,851,764
Current liabilities	'	'	'
Accounts Payable	'	'	488,439
Billings in Excess of Costs and Estimated Earnings	'	'	225,288
Accrued expenses and other liabilities	'	'	326,287
Total liabilities acquired	'	'	1,040,014
Net assets acquired	'	'	$2,811,750

6_BUSINESS_COMBINATION_Details2

6. BUSINESS COMBINATION (Details) - Schedule of Business Acquisition, Pro Forma Information, Statement of Income (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
6. BUSINESS COMBINATION (Details) - Schedule of Business Acquisition, Pro Forma Information, Statement of Income [Line Items]	'	'	'	'
Sales	$7,471,042	$0	$8,518,458	$0
Gross Profit	2,032,569	0	2,307,928	0
Total Operating Expenses	1,270,431	309,993	2,442,286	625,270
Income before Other Income (Expenses)	762,138	-309,993	-134,358	-625,270
Total Other Income (Expenses)	-538,495	-301,904	-3,680,724	-84,872
Net Loss	223,643	-611,897	-3,815,082	-710,142
Scenario, Actual [Member] \| Parent Company [Member]	'	'	'	'
6. BUSINESS COMBINATION (Details) - Schedule of Business Acquisition, Pro Forma Information, Statement of Income [Line Items]	'	'	'	'
Sales	'	'	0	0
Cost of Goods Sold	'	'	0	0
Gross Profit	'	'	0	0
Total Operating Expenses	'	'	1,166,981	625,270
Income before Other Income (Expenses)	'	'	-1,166,981	-625,270
Total Other Income (Expenses)	'	'	-3,674,032	-84,872
Net Loss	'	'	-4,841,013	-710,142
BASIC AND DILUTED INCOME PER SHARE (in Dollars per share)	'	'	($0.02)	$0
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC AND DILUTED (in Shares)	'	'	269,171,296	148,080,065
Scenario, Actual [Member] \| Solar United Network, Inc. [Member]	'	'	'	'
6. BUSINESS COMBINATION (Details) - Schedule of Business Acquisition, Pro Forma Information, Statement of Income [Line Items]	'	'	'	'
Sales	'	'	9,068,984	2,535,765
Cost of Goods Sold	'	'	6,617,198	1,981,370
Gross Profit	'	'	2,451,786	554,395
Total Operating Expenses	'	'	1,476,288	719,590
Income before Other Income (Expenses)	'	'	975,498	-165,195
Total Other Income (Expenses)	'	'	-6,586	-2,206
Net Loss	'	'	968,912	-167,401
BASIC AND DILUTED INCOME PER SHARE (in Dollars per share)	'	'	$0	$0
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC AND DILUTED (in Shares)	'	'	0	0
Pro Forma [Member]	'	'	'	'
6. BUSINESS COMBINATION (Details) - Schedule of Business Acquisition, Pro Forma Information, Statement of Income [Line Items]	'	'	'	'
Sales	'	'	9,068,984	2,535,765
Cost of Goods Sold	'	'	6,617,198	1,981,370
Gross Profit	'	'	2,451,786	554,395
Total Operating Expenses	'	'	2,643,269	1,344,860
Income before Other Income (Expenses)	'	'	-191,483	-790,465
Total Other Income (Expenses)	'	'	-3,680,618	-87,078
Net Loss	'	'	($3,872,101)	($877,543)
BASIC AND DILUTED INCOME PER SHARE (in Dollars per share)	'	'	($0.01)	($0.01)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC AND DILUTED (in Shares)	'	'	269,171,296	148,080,065