Sunworks (SUNWQ) 10-Q 15 May 15 2015 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2015	11-May-15
Document and Entity Information [Abstract]
Entity Registrant Name	SOLAR3D, INC.
Document Type	10-Q
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding		17,719,314
Amendment Flag	FALSE
Entity Central Index Key	1172631
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	31-Mar-15
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash and cash equivalents	$11,230,480	$414,123
Accounts receivable	2,489,952	2,023,497
Inventory	36,516	22,947
Cost in excess of billing	1,564,543	1,276,677
Other current assets	877,855	280,996
Total Current Assets	16,199,346	4,018,240
Property and Equipment, net	176,371	84,208
Other Assets
Other deposits	27,130	19,500
Goodwill	5,455,453	2,599,268
Total Other Assets	5,482,583	2,618,768
Total Assets	21,858,300	6,721,216
Current Liabilities:
Accounts payable and accrued liabilities	2,313,514	1,970,948
Billing in excess of costs	1,143,189	891,633
Customer deposits	997,949	51,613
Other payable	192,390	0
Derivative liability	0	68,521
Acquisition convertible promissory notes, net of beneficial conversion feature of $2,537,466 and $234,042, respectively	962,534	890,958
Convertible promissory notes, net of debt discount of $781,590 and $627, respectively	68,410	887,373
Total Current Liabilities	5,677,986	4,761,046
Shareholders' Equity
Preferred stock, $.001 par value; 5,000,000 authorized shares;	0	0
Common stock, $.001 par value; 1,000,000,000 authorized shares; 17,719,313 and 14,016,252 shares issued and outstanding, respectively	17,719	14,016
Additional paid in capital	58,385,122	42,765,589
Accumulated deficit	-42,222,527	-40,819,435
Total Shareholders' Equity	16,180,314	1,960,170
Total Liabilities and Shareholders' Equity	$21,858,300	$6,721,216

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Convertible promissory notes, beneficial conversion feature (in Dollars)	$2,537,466	$234,042
Convertible promissory notes, discount (in Dollars)	$781,590	$627
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	17,719,313	14,016,252
Common stock, shares outstanding	17,719,313	14,016,252

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Sales	$5,658,753	$1,047,415
Cost of Goods Sold	3,717,292	772,057
Gross Profit	1,941,461	275,358
Operating Expenses
Selling and marketing expenses	1,112,729	185,480
General and administrative expenses	1,809,820	955,449
Research and development cost	25,029	28,839
Depreciation and amortization	5,339	1,297
Total Operating Expenses	2,952,917	1,171,065
Loss before Other Income/(Expenses)	-1,011,456	-895,707
Other Income/(Expenses)
Interest income	0	114
Penalties	-490	0
Comment fees	-3,012	0
Gain (Loss) on change in fair value of derivative liability	68,521	-1,838,632
Interest expense	-456,655	-1,303,711
Total Other Income/(Expenses)	-391,636	-3,142,229
Loss before Income Taxes	-1,403,092	-4,037,936
Income Tax Expense	0	0
Net Loss	($1,403,092)	($4,037,936)
EARNINGS PER SHARE:
Basic (in Dollars per share)	($0.10)	($0.43)
Diluted (in Dollars per share)	($0.10)	($0.43)
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING
Basic (in Shares)	14,513,445	9,474,217
Diluted (in Shares)	14,513,445	9,474,217

CONDENSED_STATEMENT_OF_SHAREHO

CONDENSED STATEMENT OF SHAREHOLDERS' (DEFICIT) (Unaudited) (USD $)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2014	$0	$14,016	$42,765,589	($40,819,435)	$1,960,170
Balance (in Shares) at Dec. 31, 2014	0	14,016,252
Issuance of common stock for cash		3,000	11,575,500		11,578,500
Issuance of common stock for cash (in Shares)		3,000,000
Issuance of common stock for conversion of promissory notes, plus accrued interest		643	316,190		316,833
Issuance of common stock for conversion of promissory notes, plus accrued interest (in Shares)		643,465
Issuance of common stock for services at fair value		45	184,955		185,000
Issuance of common stock for services at fair value (in Shares)		45,008
Issuance of common stock for commitment fee		12	3,000		3,012
Issuance of common stock for commitment fee (in Shares)		11,583
Stock based compensation			39,891		39,891
Beneficial conversion feature on convertible promissory notes			850,000		850,000
Beneficial conversion feature on acquisition convertible promissory note			2,650,000		2,650,000
Rounding shares due to reverse split		3	-3
Rounding shares due to reverse split (in Shares)		3,004
Net loss for the three months ended March 31, 2015				-1,403,092	-1,403,092
Balance at Mar. 31, 2015	$0	$17,719	$58,385,122	($42,222,527)	$16,180,314
Balance (in Shares) at Mar. 31, 2015	0	17,719,312

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	($1,403,092)	($4,037,936)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	5,339	1,297
Stock based compensation	39,891	357,673
Common stock issued for services	185,000	0
(Gain) Loss on change in derivative liability	-68,521	1,838,632
Amortization of debt discount and beneficial conversion feature recognized as interest	415,613	1,260,303
Common stock issued for commitment fees	3,012	0
(Increase) Decrease in:
Accounts receivable	446,742	-617,452
Inventory	-13,569	0
Other current assets	-572,950	69,244
Cost in excess of billings	-232,236	0
Other asset	0	500
Increase (Decrease) in:
Accounts payable and accrued liabilities	-436,404	-20,212
Billings in excess of cost	236,173	0
Other liabilities	1,138,726	591,559
NET CASH USED IN OPERATING ACTIVITIES	-256,276	-556,392
NET CASH FLOWS USED IN INVESTING ACTIVITIES:
Cash paid for acquisition, net of cash received	-484,128	-571,689
Purchase of property and equipment	-21,739	-3,838
NET CASH USED IN INVESTING ACTIVITIES	-505,867	-575,527
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible promissory notes	0	1,465,000
Proceeds from issuance of common stock, net of cost	11,578,500	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	11,578,500	1,465,000
NET INCREASE IN CASH AND CASH EQUIVALENTS	10,816,357	333,081
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	414,123	10,422
CASH AND CASH EQUIVALENTS, END OF YEAR	11,230,480	343,503
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	2,650,000	1,750,000
Stock Issued for Conversion of Debt [Member]
SUPPLEMENTAL DISCLOSURES OF NON-CASH TRANSACTIONS
Non-Cash Transaction, Stock Issued	316,833	3,263,329
Stock Issued for Conversion of Restricted Stock Options [Member]
SUPPLEMENTAL DISCLOSURES OF NON-CASH TRANSACTIONS
Non-Cash Transaction, Stock Issued	0	188,000
Stock Issued for Cashless Conversion of Warrants [Member]
SUPPLEMENTAL DISCLOSURES OF NON-CASH TRANSACTIONS
Non-Cash Transaction, Stock Issued	$0	$228

1_BASIS_OF_PRESENTATION

1. BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2015
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 three months ended March 31, 2015 are not necessarily indicative of the results that may be expected for the year ending December 31, 2015. 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, 2014.

2_SUMMARY_OF_SIGNIFICANT_ACCOU

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2015
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.
	Principles of Consolidation
	The accompanying condensed consolidated financial statements include the accounts of Solar3D, Inc., and its wholly owned operating subsidiaries, Solar United Network, Inc. (d/b/a SUNworks) and MD Energy, INC. All material intercompany transactions have been eliminated upon consolidation of these entities.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include estimates used to review the Company’s goodwill, impairments and estimations of long-lived assets, revenue recognition on percentage of completion type contracts, allowances for uncollectible accounts, inventory valuation, debt beneficial conversion features, valuations of non-cash capital stock issuances and the valuation allowance on deferred tax assets.  The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable in the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.  Actual results may differ from these estimates under different assumptions or conditions.
	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
	The Company periodically issues stock options and warrants to employees and non-employees in non-capital raising transactions for services and for financing costs. The Company accounts for stock option and warrant grants issued and vesting to employees based on the authoritative guidance provided by the Financial Accounting Standards Board whereas the value of the award is measured on the date of grant and recognized over the vesting period. The Company accounts for stock option and warrant grants issued and vesting to non-employees in accordance with the authoritative guidance of the Financial Accounting Standards Board whereas the value of the stock compensation is based upon the measurement date as determined at either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. Non-employee stock-based compensation charges generally are amortized over the vesting period on a straight-line basis. In certain circumstances where there are no future performance requirements by the non-employee, option grants are immediately vested and the total stock-based compensation charge is recorded in the period of the measurement date.
	Basic and Diluted Net 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 income per share.
	For the period ended March 31, 2015, the Company has excluded 957,266 options, 3,000,000 warrants outstanding, and notes convertible into 4,424,515 shares of common stock, because their impact on the loss per share is anti-dilutive.
	Revenue Recognition
	Revenues and related costs on construction contracts are recognized using the “percentage of completion method” of accounting in accordance with ASC 605-35, Accounting for Performance of Construction-Type and Certain Production Type Contracts (“ASC 605-35”). Under this method, contract revenues and related expenses are recognized over the performance period of the contract in direct proportion to the costs incurred as a percentage of total estimated costs for the entirety of the contract. Costs include direct material, direct labor, subcontract labor and any allocable indirect costs. All un-allocable indirect costs and corporate general and administrative costs are charged to the periods as incurred. However, in the event a loss on a contract is foreseen, the Company will recognize the loss as it is determined.
	Revisions in cost and profit estimates during the course of the contract are reflected in the accounting period in which the facts, which require the revision, become known.  Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined.  Changes in job performance, job conditions, and estimated profitability, including those arising from contract penalty provisions, and final contract settlements may result in revisions to costs and income and are recognized in the period in which the revisions are determined.
	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. At March 31, 2015 and 2014, the costs in excess of billings balance was $1,564,543 and $1,276,677, and the billings in excess of costs balance was $1,143,189 and $891,633, respectively.
	Contract receivables are recorded on contracts for amounts currently due based upon progress billings, as well as retention, which are collectible upon completion of the contracts.  Accounts payable to material suppliers and subcontractors are recorded for amounts currently due based upon work completed or materials received, as are retention due subcontractors, which are payable upon completion of the contract.  General and administrative expenses are charged to operations as incurred and are not allocated to contract costs.
	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 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.
	Property and Equipment
	Property and equipment are stated at cost, and are depreciated using the straight line method over its estimated useful lives:
	Machinery & equipment	5 Years
	Furniture & fixtures	5-7 Years
	Computer equipment	5 Years
	Depreciation expense as of March 31, 2015 and 2014 was $5,339 and $1,297 respectively.
	Long-Lived Assets
	The Company reviews its property and equipment and any identifiable intangibles for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The test for impairment is required to be performed by management at least annually. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted operating cash flow expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds the fair value of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell.
	Concentration Risk
	Cash includes amounts deposited in financial institutions in excess of insurable Federal Deposit Insurance Corporation (FDIC) limits. At times throughout the year, the Company may maintain cash balances in certain bank accounts in excess of FDIC limits. As of March 31, 2015, the cash balance in excess of the FDIC limits was $10,471,188. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk in these accounts.
	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 March 31, 2015, 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 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. As of March 31, 2015, all level 3 liabilities were measured and recorded at fair value.
	The following is a reconciliation of the derivative liability for which Level 3 inputs were used in determining the approximate fair value:
	Beginning balance as of January 1, 2015		$	68,521
	Fair value of derivative liabilities issued			-
	Conversion of notes payable			(76,099	)
	Loss on change in derivative liability			7,578
	Ending balance as of March 31, 2015		$	-
	Segment Reporting
	Operating segments are defined as components of an enterprise for which separate financial information is available and evaluated regularly by the chief operating decision maker, or decision making group, in deciding the method to allocate resources and assess performance. The Company currently has one reportable segment for financial reporting purposes, which represents the Company's core business.
	Recently adopted pronouncements
	On May 28, 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09,  Revenue from Contracts with Customers  (“ASU 2014-09”), which is effective for public entities for annual reporting periods beginning after December 15, 2016. The new revenue recognition standard provides a five-step analysis of transactions to determine when and how revenue is recognized.  The core principle is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. ASU 2014-09 shall be applied retrospectively to each period presented or as a cumulative-effect adjustment as of the date of adoption.  The Company is currently evaluating the impact of the pending adoption of ASU 2014-09 on the consolidated financial statements and has not yet determined the method by which the Company will adopt the standard in 2017.
	In April 2015, the FASB issued ASU 2015-03, “Simplifying the Presentation of Debt Issuance Costs” this Update as part of its initiative to reduce complexity in accounting standards (the Simplification Initiative). The Board received feedback that having different balance sheet presentation requirements for debt issuance costs and debt discount and premium creates unnecessary complexity. Recognizing debt issuance costs as a deferred charge (that is, an asset) also is different from the guidance in International Financial Reporting Standards (IFRS), which requires that transaction costs be deducted from the carrying value of the financial liability and not recorded as separate assets. Additionally, the requirement to recognize debt issuance costs as deferred charges conflicts with the guidance in FASB Concepts Statement No. 6, Elements of Financial Statements, which states that debt issuance costs are similar to debt discounts and in effect reduce the proceeds of borrowing, thereby increasing the effective interest rate. Concepts Statement 6 further states that debt issuance costs cannot be an asset because they provide no future economic benefit. To simplify presentation of debt issuance costs, the amendments in this Update require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this Update. For public business entities, the amendments in this Update are effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. For all other entities, the amendments in this Update are effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within fiscal years beginning after December 15, 2016. The Company is currently evaluating the effects of adopting this ASU, if it is deemed to be applicable.
	Management reviewed currently issued pronouncements during the three months ended March 31, 2015, and does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying condensed financial statements.

3_BUSINESS_ACQUISITION

3. BUSINESS ACQUISITION	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block Supplement [Abstract]
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	3.     BUSINESS ACQUISITION
	Solar United Network, Inc. (SUNworks)
	On January 31, 2014, the Company acquired 100% of the total issued and outstanding stock of Solar United Network, Inc. (SUNworks) 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. SUNworks provides solar photovoltaic installation and consulting services to residential, commercial and agricultural properties. The acquisition is designed to enhance our services for solar technology. SUNworks 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 SUNworks were recorded at their respective fair values as of the date of acquisition. Since the Company determined there were no other separately identifiable intangible assets, any difference between the cost of the acquired entity and the fair value of the assets acquired and liabilities assumed is recorded as goodwill. The acquisition date estimated fair value of the consideration transferred consisted of the following:
	Closing cash payment	$	1,061,750
	Convertible promissory notes	$	1,750,000
	Total purchase price	$	2,811,750
	Tangible assets acquired	$	1,252,496
	Liabilities assumed		(1,040,014	)
	Net tangible assets		212,482
	Goodwill		2,599,268
	Total purchase price	$	2,811,750
	Key factors that make up the goodwill created by the transaction include knowledge and experience of the acquired workforce and infrastructure.
	MD Energy, LLC (MDE)
	On March 2, 2015, the Company acquired 100% of tangible and intangible assets of MD Energy, LLC (MDE) in a transaction accounted for under ASC 805, for cash in the amount of $850,000, and a convertible promissory notes for $2,650,000. MDE designs, arranges financing, monitors and maintains solar systems, but outsources the physical construction of the systems. The acquisition is designed to enhance our services for solar technology. MDE is now a wholly-owned subsidiary of the Company.
	Under the purchase method of accounting, the transactions were valued for accounting purposes at $3,500,000, which was the fair value of the Company at time of acquisition. Since the Company determined there were no other separately identifiable intangible assets, any difference between the cost of the acquired entity and the fair value of the assets acquired and liabilities assumed is recorded as goodwill. The acquisition date estimated fair value of the consideration transferred consisted of the following:
	Closing cash payment	$	850,000
	Convertible promissory notes	$	2,650,000
	Total purchase price	$	3,500,000
	Tangible assets acquired	$	1,442,001
	Liabilities assumed		(798,186	)
	Net tangible assets		643,815
	Goodwill		2,856,185
	Total purchase price	$	3,500,000
	The above estimated fair value of the intangible assets is based on a preliminary purchase price allocation prepared by management. As a result, during the preliminary purchase price allocation period, which may be up to one year from the business combination date, we may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill.  After the preliminary purchase price allocation period, we record adjustments to assets acquired or liabilities assumed subsequent to the purchase price allocation period in our operating results in the period in which the adjustments were determined.
	Pro forma results
	The following tables set forth the unaudited pro forma results of the Company as if the acquisition of SUNworks and MDE had taken place on the first day of the periods presented. These combined results are not necessarily indicative of the results that may have been achieved had the companies always been combined.
		Three months ended,			Three months ended,
		March 31, 2015			31-Mar-14
	Total revenues	$	7,176,365		$	3,356,398
	Net loss		(1,430,824	)		(3,800,164	)
	Basic and diluted net loss per common share	$	(0.10	)	$	(0.40	)

4_CONVERTIBLE_PROMISSORY_NOTES

4. CONVERTIBLE PROMISSORY NOTES	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	4.     CONVERTIBLE PROMISSORY NOTES
	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 $0.52 per share or the lowest closing price after the effective date. As of March 31, 2015, the Company issued 16,987 shares of common stock for principal in the amount of $8,000, plus accrued interest of $833.
	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 was convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $0.338 per share, or fifty percent (50%) of the lowest trading price after the effective date.  On December 4, 2014, the Company issued 192,543 shares of common stock upon conversion of $60,000 in principal, plus interest of $5,079. As of December 31, 2014, the remaining balance was $30,000. The Company issued 97,633 shares of common stock upon conversion of remaining principal in the amount of $30,000, plus accrued interest of $3,000 during the three months ended March 31, 2015.
	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 was convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $1.30 per share, or fifty percent (50%) of the lowest trading price after the effective date. As of September 30, 2014, the note was exchanged for a new note with a fix price of $0.338, and convertible into shares of common stock.  Per ASC 815, the derivative liability on the note was extinguished and the new note was re-valued per ASC 470 as a beneficial conversion feature, which was expensed in the statement of operations during the prior year. The note matured on October 28, 2014, with an extension of three months through January 31, 2015. The Company recorded amortization of debt discount for the old and new note, which was recognized as interest expense in the total amount of $1,500,000 during the year ended December 31, 2014. The note was subsequently extended to June 30, 2016. The beneficial conversion feature on the extended terms was revalued and a charge of $60,362 was recognized as interest expense in the three month ended March 31, 2015.
	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 was convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $1.30 per share, or fifty percent (50%) of the lowest trading price after the effective date. As of September 30, 2014, the note was exchanged for a new note with a fixed price of $0.338, and convertible into shares of common stock. Per ASC 815, the derivative liability on the note was extinguished and the new note was re-valued per ASC 470 as a beneficial conversion feature. The note matured on various dates from the effective date of each advance with respect to each advance. At the sole discretion of the lender, the lender was able to modify the maturity date to be twelve (12) months form the effective date of each advance. The note matured on various dates in 2014, and was extended to June 30, 2016. The beneficial conversion feature on the extended terms was revalued and a charge of $8,048 was recognized as interest expense in the three month ended March 31, 2015.
	At the time of issuance, the Company 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 notes had 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 was adjusted periodically according to the stock price fluctuations.

5_ACQUISITION_CONVERTIBLE_PROM

5. ACQUISITION CONVERTIBLE PROMISSORY NOTES	3 Months Ended
	Mar. 31, 2015
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	5.     ACQUISITION CONVERTIBLE 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 $1,750,000 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 $0.52 per share until March 30, 2015, and thereafter the conversion price will be the greater of $0.52 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 1,201,923 shares of common stock, leaving a remaining balance of $1,125,000 as of December 31, 2014. During the three months ended March 31, 2015, the Company issued 528,846 shares of common stock upon conversion of principal in the amount of $275,000. The principal balance remaining as of March 31, 2015 is $850,000. The Company recorded amortization of the beneficial conversion feature as interest expense in the amount of $234,042, during the three months ended March 31, 2015.
	On February 28, 2015, the Company entered into a securities purchase agreement providing for the sale of a 4% convertible promissory note in the aggregate principal amount of $2,650,000 as part of the consideration to acquire 100% of the total outstanding stock of MD Energy. The note is convertible into shares of common stock on or after each of the following dates: November 30, 2015, November 30, 2016 and November 30, 2017. The conversion price shall be $2.60 per share. Commencing on March 31, 2015, and on the last day of each quarter thereafter during the first two (2) years of the note, the Company will make quarterly interest only payments to shareholder for interest accrued on the Note during the quarter. Commencing with the quarter ending on June 30, 2017, the Company will make quarterly payments of interest accrued on the Note during the prior quarter plus $220,833, with the final payment of all outstanding principal and accrued but unpaid interest on the Note due and payable on February 28, 2020 (the maturity date). The Company recorded amortization of the beneficial conversion feature as interest expense in the amount of $112,534 during the three months ended March 31, 2015.
	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_CAPITAL_STOCK

6. CAPITAL STOCK	3 Months Ended
	Mar. 31, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	6.     CAPITAL STOCK
	On February 25, 2015, the Company effected a 26:1 reverse stock split on its shares of common stock. All share amounts have been retrospectively revised to reflect the twenty six-for-one (26:1) reverse stock split.
	During the three months ended March 31, 2015, the Company issued 3,004 rounding shares due to the reverse stock split.
	During the three months ended March 31, 2015, the Company entered into an underwriting agreement (the “Underwriting Agreement”) with Cowen & Company, LLC (the “Underwriter”), relating to the sale and issuance by the Company of 3,000,000 Units (the “Units”) to the Underwriter in a firm commitment underwritten public offering (the “Offering”). Each Unit consists of one share of the Company’s common stock and a warrant to purchase one share of the Company’s common stock (the “Warrants”). The shares of common stock and Warrants were immediately separable and were issued separately but sold together in the Offering. The Warrants are exercisable during the period commencing from the date of issuance and ending on March 9, 2020 at an exercise price of $4.15 per share of common stock (subject to adjustment under certain circumstances).  Total proceeds of the Solar3D offering were $12.45 million and the Company received net cash of approximately $11.6 million after deducting all fees and expenses.
	During the three months ended March 31, 2015, the Company issued 643,465 shares of common stock at prices per share ranging from $0.338 to $0.52 for conversion of principal for convertible promissory notes in the amount of $313,000, plus accrued interest payable of $3,833.
	During the three months ended March 31, 2015, the Company issued 45,008 shares of common stock for services at fair value of $185,000.
	During the three months ended March 31, 2015, the Company issued 11,583 shares of common stock with a fair value of $3,012 for a price adjustment for the shares issued for cash.

7_OPTIONS_AND_WARRANTS

7. OPTIONS AND WARRANTS	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	7.     OPTIONS AND WARRANTS
	Options
	As of March 31, 2015, the Company has 957,266 non-qualified stock options outstanding to purchase 957,266 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 $0.26 to $4.42 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:
		3/31/15
				Weighted
		Number		average
		of		exercise
		Options		price
	Outstanding, beginning January 1, 2015		957,266	$	0.909
	Granted		-		-
	Exercised		-		-
	Expired		-		-
	Outstanding, end of March 31, 2015		957,266	$	0.909
	Exercisable at the end of March 31, 2015		861,646	$	0.946
	Restricted Stock CEO
	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 769,230 shares of the Company’s common stock to the CEO provided certain milestones are met in certain stages. As of September 30, 2014, two of the stages were met, when the Company’s market capitalization exceeded $10,000,000, and the consolidated gross revenue, calculated in accordance with GAAP, equaled or exceeded $10,000,000 for the trailing twelve month period. The Company issued 384,615 shares of common stock to the CEO, which was exercised through a cashless exercise at fair value of $786,000 during the year ended December 31, 2014. The remaining milestone is as follows, 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 384,615 shares of the Company’s common stock. We have not recognized any cost associated with the last milestone due to not being able to estimate the probability of it being achieved. As the performance goals are achieved, the shares shall become eligible for vesting and issuance.
	Restricted Shares to Shareholders
	During the year ended December 31, 2014, the Company entered into a Restricted Stock Grant Agreement (“the RSGA”) with the Shareholders of SUN, for the economic performance of the Company. All shares issuable under the RSGA are performance based shares and none have yet vested nor have been issued. The RSGA provides for the issuance of up to 276,923 shares of the Company’s common stock to the Shareholders provided certain milestones are met in certain stages: a) If the Company’s aggregate net income from operations, for the trailing four (4) quarters equals or exceeds $2,000,000, the Company will issue 92,308 shares of common stock; b) If the Company’s aggregate net income from operations, for the trailing four (4) quarters exceeds $3,000,000, the Company will issued 92,308 shares of common stock; c) If the Company’s aggregate net income from operations, for the trailing four (4) quarters exceeds $4,000,000, the Company will issue 92,307. Based on the probability that the Company will reach the $2,000,000 in aggregate income for the four (4) trailing quarters, the Company recognized $100,000 in stock compensation expense as of December 31, 2014. We have not recognized any cost associated with the last two milestones due to not being able to estimate the probability of it being achieved. As the performance goals are achieved, the shares shall become eligible for vesting and issuance.
	Restricted Shares to Employees
	During the year ended December 31, 2014, the Company entered into a Restricted Stock Grant Agreement (“the RSGA”) with the Employees of SUN, for the economic performance of the Company. All shares issuable under the RSGA are performance based shares and none have yet vested nor have been issued. The RSGA provides for the issuance of up to 38,462 shares of the Company’s common stock to the Shareholders provided certain milestones are met in certain stages: a) If the Company’s aggregate net income from operations, for the trailing four (4) quarters equals or exceeds $2,000,000, the Company will issue 12,821 shares of common stock; b) If the Company’s aggregate net income from operations, for the trailing four (4) quarters exceeds $3,000,000, the Company will issued 12,821 shares of common stock; c) If the Company’s aggregate net income from operations, for the trailing four (4) quarters exceeds $4,000,000, the Company will issue 12,820. Based on the probability that the Company will reach the $2,000,000 in aggregate income for the four (4) trailing quarters, the Company recognized $33,333 in stock compensation expense as of December 31, 2014. We have not recognized any cost associated with the last two milestones due to not being able to estimate the probability of it being achieved. 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 three months ended March 31, 2015 and 2014 was $39,891 and $357,673, respectively.
	Warrants
	During the three months ended March 31, 2015, the Company issued 3,000,000 units of common stock purchase warrants through a public offering at a price of $4.15 per share. As of March 31, 2015, the Company had 3,000,000 common stock purchase warrants outstanding.

8_SUBSEQUENT_EVENTS

8. SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	8.     SUBSEQUENT EVENTS
	Management evaluated subsequent events as of the date of the financial statements pursuant to ASC TOPIC 855, and reported the following events:
	On May 15, 2015 the Board of Directors approved a recommendation from the Compensation Committee to authorize a $250,000 cash bonus to James B. Nelson in consideration for his valuable service to the Company.
	On April 17, 2015, the Company filed a Certificate of Amendment to its Certificate of Incorporation (the “Amendment”) with the Secretary of State of the State of Delaware in order to decrease the authorized number of shares of common stock of the Company from 1,000,000,000 shares of common stock, par value $0.001 per share to 200,000,000 shares of common stock, par value $0.001 per share.
	On April 8, 2015, the Company issued 3,000 shares of common stock upon conversion of purchase warrants at a price of $4.15 per share for cash in the amount of $12,450.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation
	The accompanying condensed consolidated financial statements include the accounts of Solar3D, Inc., and its wholly owned operating subsidiaries, Solar United Network, Inc. (d/b/a SUNworks) and MD Energy, INC. All material intercompany transactions have been eliminated upon consolidation of these entities.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include estimates used to review the Company’s goodwill, impairments and estimations of long-lived assets, revenue recognition on percentage of completion type contracts, allowances for uncollectible accounts, inventory valuation, debt beneficial conversion features, valuations of non-cash capital stock issuances and the valuation allowance on deferred tax assets.  The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable in the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.  Actual results may differ from these estimates under different assumptions or conditions.
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
	The Company periodically issues stock options and warrants to employees and non-employees in non-capital raising transactions for services and for financing costs. The Company accounts for stock option and warrant grants issued and vesting to employees based on the authoritative guidance provided by the Financial Accounting Standards Board whereas the value of the award is measured on the date of grant and recognized over the vesting period. The Company accounts for stock option and warrant grants issued and vesting to non-employees in accordance with the authoritative guidance of the Financial Accounting Standards Board whereas the value of the stock compensation is based upon the measurement date as determined at either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. Non-employee stock-based compensation charges generally are amortized over the vesting period on a straight-line basis. In certain circumstances where there are no future performance requirements by the non-employee, option grants are immediately vested and the total stock-based compensation charge is recorded in the period of the measurement date.
Earnings Per Share, Policy [Policy Text Block]	Basic and Diluted Net 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 income per share.
	For the period ended March 31, 2015, the Company has excluded 957,266 options, 3,000,000 warrants outstanding, and notes convertible into 4,424,515 shares of common stock, because their impact on the loss per share is anti-dilutive.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition
	Revenues and related costs on construction contracts are recognized using the “percentage of completion method” of accounting in accordance with ASC 605-35, Accounting for Performance of Construction-Type and Certain Production Type Contracts (“ASC 605-35”). Under this method, contract revenues and related expenses are recognized over the performance period of the contract in direct proportion to the costs incurred as a percentage of total estimated costs for the entirety of the contract. Costs include direct material, direct labor, subcontract labor and any allocable indirect costs. All un-allocable indirect costs and corporate general and administrative costs are charged to the periods as incurred. However, in the event a loss on a contract is foreseen, the Company will recognize the loss as it is determined.
	Revisions in cost and profit estimates during the course of the contract are reflected in the accounting period in which the facts, which require the revision, become known.  Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined.  Changes in job performance, job conditions, and estimated profitability, including those arising from contract penalty provisions, and final contract settlements may result in revisions to costs and income and are recognized in the period in which the revisions are determined.
	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. At March 31, 2015 and 2014, the costs in excess of billings balance was $1,564,543 and $1,276,677, and the billings in excess of costs balance was $1,143,189 and $891,633, respectively.
	Contract receivables are recorded on contracts for amounts currently due based upon progress billings, as well as retention, which are collectible upon completion of the contracts.  Accounts payable to material suppliers and subcontractors are recorded for amounts currently due based upon work completed or materials received, as are retention due subcontractors, which are payable upon completion of the contract.  General and administrative expenses are charged to operations as incurred and are not allocated to contract costs.
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 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.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment
	Property and equipment are stated at cost, and are depreciated using the straight line method over its estimated useful lives:
	Machinery & equipment	5 Years
	Furniture & fixtures	5-7 Years
	Computer equipment	5 Years
	Depreciation expense as of March 31, 2015 and 2014 was $5,339 and $1,297 respectively.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-Lived Assets
	The Company reviews its property and equipment and any identifiable intangibles for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The test for impairment is required to be performed by management at least annually. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted operating cash flow expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds the fair value of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration Risk
	Cash includes amounts deposited in financial institutions in excess of insurable Federal Deposit Insurance Corporation (FDIC) limits. At times throughout the year, the Company may maintain cash balances in certain bank accounts in excess of FDIC limits. As of March 31, 2015, the cash balance in excess of the FDIC limits was $10,471,188. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk in these accounts.
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 March 31, 2015, 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 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. As of March 31, 2015, all level 3 liabilities were measured and recorded at fair value.
	The following is a reconciliation of the derivative liability for which Level 3 inputs were used in determining the approximate fair value:
	Beginning balance as of January 1, 2015		$	68,521
	Fair value of derivative liabilities issued			-
	Conversion of notes payable			(76,099	)
	Loss on change in derivative liability			7,578
	Ending balance as of March 31, 2015		$	-
Segment Reporting, Policy [Policy Text Block]	Segment Reporting
	Operating segments are defined as components of an enterprise for which separate financial information is available and evaluated regularly by the chief operating decision maker, or decision making group, in deciding the method to allocate resources and assess performance. The Company currently has one reportable segment for financial reporting purposes, which represents the Company's core business.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently adopted pronouncements
	On May 28, 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09,  Revenue from Contracts with Customers  (“ASU 2014-09”), which is effective for public entities for annual reporting periods beginning after December 15, 2016. The new revenue recognition standard provides a five-step analysis of transactions to determine when and how revenue is recognized.  The core principle is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. ASU 2014-09 shall be applied retrospectively to each period presented or as a cumulative-effect adjustment as of the date of adoption.  The Company is currently evaluating the impact of the pending adoption of ASU 2014-09 on the consolidated financial statements and has not yet determined the method by which the Company will adopt the standard in 2017.
	In April 2015, the FASB issued ASU 2015-03, “Simplifying the Presentation of Debt Issuance Costs” this Update as part of its initiative to reduce complexity in accounting standards (the Simplification Initiative). The Board received feedback that having different balance sheet presentation requirements for debt issuance costs and debt discount and premium creates unnecessary complexity. Recognizing debt issuance costs as a deferred charge (that is, an asset) also is different from the guidance in International Financial Reporting Standards (IFRS), which requires that transaction costs be deducted from the carrying value of the financial liability and not recorded as separate assets. Additionally, the requirement to recognize debt issuance costs as deferred charges conflicts with the guidance in FASB Concepts Statement No. 6, Elements of Financial Statements, which states that debt issuance costs are similar to debt discounts and in effect reduce the proceeds of borrowing, thereby increasing the effective interest rate. Concepts Statement 6 further states that debt issuance costs cannot be an asset because they provide no future economic benefit. To simplify presentation of debt issuance costs, the amendments in this Update require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this Update. For public business entities, the amendments in this Update are effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. For all other entities, the amendments in this Update are effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within fiscal years beginning after December 15, 2016. The Company is currently evaluating the effects of adopting this ASU, if it is deemed to be applicable.
	Management reviewed currently issued pronouncements during the three months ended March 31, 2015, and does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying condensed financial statements.

2_SUMMARY_OF_SIGNIFICANT_ACCOU1

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment are stated at cost, and are depreciated using the straight line method over its estimated useful lives:
	Machinery & equipment	5 Years
	Furniture & fixtures	5-7 Years
	Computer equipment	5 Years
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	The following is a reconciliation of the derivative liability for which Level 3 inputs were used in determining the approximate fair value:
	Beginning balance as of January 1, 2015		$	68,521
	Fair value of derivative liabilities issued			-
	Conversion of notes payable			(76,099	)
	Loss on change in derivative liability			7,578
	Ending balance as of March 31, 2015		$	-

3_BUSINESS_ACQUISITION_Tables

3. BUSINESS ACQUISITION (Tables)	3 Months Ended
	Mar. 31, 2015
3. BUSINESS ACQUISITION (Tables) [Line Items]
Business Acquisition, Pro Forma Information [Table Text Block]	The following tables set forth the unaudited pro forma results of the Company as if the acquisition of SUNworks and MDE had taken place on the first day of the periods presented. These combined results are not necessarily indicative of the results that may have been achieved had the companies always been combined.
		Three months ended,			Three months ended,
		March 31, 2015			31-Mar-14
	Total revenues	$	7,176,365		$	3,356,398
	Net loss		(1,430,824	)		(3,800,164	)
	Basic and diluted net loss per common share	$	(0.10	)	$	(0.40	)
Solar United Network, Inc. [Member]
3. BUSINESS ACQUISITION (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 SUNworks were recorded at their respective fair values as of the date of acquisition. Since the Company determined there were no other separately identifiable intangible assets, any difference between the cost of the acquired entity and the fair value of the assets acquired and liabilities assumed is recorded as goodwill. The acquisition date estimated fair value of the consideration transferred consisted of the following:
	Closing cash payment	$	1,061,750
	Convertible promissory notes	$	1,750,000
	Total purchase price	$	2,811,750
	Tangible assets acquired	$	1,252,496
	Liabilities assumed		(1,040,014	)
	Net tangible assets		212,482
	Goodwill		2,599,268
	Total purchase price	$	2,811,750
MD Energy, LLC [Member]
3. BUSINESS ACQUISITION (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 $3,500,000, which was the fair value of the Company at time of acquisition. Since the Company determined there were no other separately identifiable intangible assets, any difference between the cost of the acquired entity and the fair value of the assets acquired and liabilities assumed is recorded as goodwill. The acquisition date estimated fair value of the consideration transferred consisted of the following:
	Closing cash payment	$	850,000
	Convertible promissory notes	$	2,650,000
	Total purchase price	$	3,500,000
	Tangible assets acquired	$	1,442,001
	Liabilities assumed		(798,186	)
	Net tangible assets		643,815
	Goodwill		2,856,185
	Total purchase price	$	3,500,000

7_OPTIONS_AND_WARRANTS_Tables

7. OPTIONS AND WARRANTS (Tables)	3 Months Ended
	Mar. 31, 2015
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:
		3/31/15
				Weighted
		Number		average
		of		exercise
		Options		price
	Outstanding, beginning January 1, 2015		957,266	$	0.909
	Granted		-		-
	Exercised		-		-
	Expired		-		-
	Outstanding, end of March 31, 2015		957,266	$	0.909
	Exercisable at the end of March 31, 2015		861,646	$	0.946

2_SUMMARY_OF_SIGNIFICANT_ACCOU2

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Costs in Excess of Billings, Current	$1,564,543		$1,276,677
Billings in Excess of Cost, Current	1,143,189		891,633
Depreciation	5,339	1,297
Cash, Uninsured Amount	$10,471,188
Equity Option [Member]
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)	957,266
Warrant [Member]
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)	3,000,000
Convertible Debt Securities [Member]
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)	4,424,515

2_SUMMARY_OF_SIGNIFICANT_ACCOU3

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Property, Plant and Equipment	3 Months Ended
	Mar. 31, 2015
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimted useful lives	5 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimted useful lives	5 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimted useful lives	7 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimted useful lives	5 years

2_SUMMARY_OF_SIGNIFICANT_ACCOU4

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation (Fair Value, Inputs, Level 3 [Member], USD $)	3 Months Ended
	Mar. 31, 2015
Fair Value, Inputs, Level 3 [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance as of January 1, 2015	$68,521
Fair value of derivative liabilities issued	0
Conversion of notes payable	-76,099
Loss on change in derivative liability	7,578
Ending balance as of March 31, 2015	$0

3_BUSINESS_ACQUISITION_Details

3. BUSINESS ACQUISITION (Details) (USD $)	0 Months Ended
	Jan. 31, 2014	Mar. 02, 2015
Solar United Network, Inc. [Member]
3. BUSINESS ACQUISITION (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, Goodwill, and Liabilities Assumed, Net	2,811,750
MD Energy, LLC [Member]
3. BUSINESS ACQUISITION (Details) [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired		100.00%
Payments to Acquire Businesses, Gross		850,000
Business Combination, Consideration Transferred, Liabilities Incurred		2,650,000
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net		$3,500,000

3_BUSINESS_ACQUISITION_Details1

3. BUSINESS ACQUISITION (Details) - Schedule of Business Acquisitions, by Acquisition (USD $)	0 Months Ended
	Jan. 31, 2014	Mar. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill		$5,455,453	$2,599,268
Solar United Network, Inc. [Member]
Business Acquisition [Line Items]
Closing cash payment	1,061,750
Convertible promissory notes	1,750,000
Total purchase price	2,811,750
Tangible assets acquired	1,252,496
Liabilities assumed	-1,040,014
Net tangible assets	212,482
Goodwill	2,599,268
Total purchase price	$2,811,750

3_BUSINESS_ACQUISITION_Details2

3. BUSINESS ACQUISITION (Details) - Schedule of Business Acquisitions, by Acquisition (USD $)	0 Months Ended
	Mar. 02, 2015	Mar. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill		$5,455,453	$2,599,268
MD Energy, LLC [Member]
Business Acquisition [Line Items]
Closing cash payment	850,000
Convertible promissory notes	2,650,000
Total purchase price	3,500,000
Tangible assets acquired	1,442,001
Liabilities assumed	-798,186
Net tangible assets	643,815
Goodwill	2,856,185
Total purchase price	$3,500,000

3_BUSINESS_ACQUISITION_Details3

3. BUSINESS ACQUISITION (Details) - Schedule of Business Acquisition, Pro Forma Information, Statement of Income (Scenario, Actual [Member], USD $)	3 Months Ended
	Mar. 31, 2015
Parent Company [Member]
3. BUSINESS ACQUISITION (Details) - Schedule of Business Acquisition, Pro Forma Information, Statement of Income [Line Items]
Total revenues	$7,176,365
Net loss	-1,430,824
Basic and diluted net loss per common share (in Dollars per share)	($0.10)
MD Energy, LLC [Member]
3. BUSINESS ACQUISITION (Details) - Schedule of Business Acquisition, Pro Forma Information, Statement of Income [Line Items]
Total revenues	3,356,398
Net loss	($3,800,164)
Basic and diluted net loss per common share (in Dollars per share)	($0.40)

4_CONVERTIBLE_PROMISSORY_NOTES1

4. CONVERTIBLE PROMISSORY NOTES (Details) (USD $)	3 Months Ended		0 Months Ended				12 Months Ended	0 Months Ended	2 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 04, 2014	Mar. 01, 2013	Jan. 29, 2014	Jan. 31, 2014	Dec. 31, 2014	Feb. 11, 2014	Mar. 31, 2014	Sep. 30, 2014
4. CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Proceeds from Convertible Debt	$0	$1,465,000
Debt Conversion, Converted Instrument, Shares Issued (in Shares)	643,465
Amortization of Debt Discount (Premium)	415,613	1,260,303
Principal [Member] | Convertible Notes Payable [Member] | Convertible Note One [Member]
4. CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Debt Conversion, Original Debt, Amount	8,000
Principal [Member] | Convertible Notes Payable [Member] | Convertible Note Two [Member]
4. CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Debt Conversion, Original Debt, Amount	30,000		60,000
Principal [Member]
4. CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Debt Conversion, Original Debt, Amount	313,000
Interest [Member] | Convertible Notes Payable [Member] | Convertible Note One [Member]
4. CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Debt Conversion, Original Debt, Amount	833
Interest [Member] | Convertible Notes Payable [Member] | Convertible Note Two [Member]
4. CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Debt Conversion, Original Debt, Amount	3,000		5,079
Interest [Member]
4. CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Debt Conversion, Original Debt, Amount	3,833
Convertible Notes Payable [Member] | Convertible Note One [Member]
4. CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				5.00%
Debt Instrument, Face Amount				8,000
Proceeds from Convertible Debt				8,000
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 $0.52 per share or the lowest closing price after the effective date.
Debt Conversion, Converted Instrument, Shares Issued (in Shares)	16,987
Convertible Notes Payable [Member] | Convertible Note Two [Member] | Maximum [Member]
4. CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Debt Instrument, Face Amount					100,000
Convertible Notes Payable [Member] | Convertible Note Two [Member]
4. CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					10.00%
Proceeds from Convertible Debt					90,000
Debt Instrument, Convertible, Terms of Conversion Feature					The note was convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $0.338 per share, or fifty percent (50%) of the lowest trading price after the effective date.
Debt Conversion, Converted Instrument, Shares Issued (in Shares)	97,633		192,543
Convertible Notes Payable			30,000
Convertible Notes Payable [Member] | Convertible Note Three [Member]
4. CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage						10.00%
Debt Instrument, Face Amount						750,000
Proceeds from Convertible Debt						750,000
Debt Instrument, Convertible, Terms of Conversion Feature						The note was convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $1.30 per share, or fifty percent (50%) of the lowest trading price after the effective date.
Debt Instrument, Convertible, Conversion Price (in Dollars per share)										$0.34
Amortization of Debt Discount (Premium)	60,362						1,500,000
Convertible Notes Payable [Member] | Convertible Note Four [Member]
4. CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage								10.00%
Debt Instrument, Face Amount								100,000
Proceeds from Convertible Debt							100,000	20,000	80,000
Debt Instrument, Convertible, Terms of Conversion Feature								The note was convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $1.30 per share, or fifty percent (50%) of the lowest trading price after the effective date.
Debt Instrument, Convertible, Conversion Price (in Dollars per share)								$0.34
Amortization of Debt Discount (Premium)	$8,048
Debt Instrument, Payment Terms								At the sole discretion of the lender, the lender was able to modify the maturity date to be twelve (12) months form the effective date of each advance.
Maximum [Member]
4. CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Debt Instrument, Convertible, Conversion Price (in Dollars per share)	$0.52

5_ACQUISITION_CONVERTIBLE_PROM1

5. ACQUISITION CONVERTIBLE PROMISSORY NOTES (Details) (USD $)	3 Months Ended		0 Months Ended	2 Months Ended	0 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Jan. 31, 2014	Mar. 31, 2014	Feb. 28, 2015	Dec. 31, 2014	Mar. 02, 2015
5. ACQUISITION CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Debt Conversion, Converted Instrument, Shares Issued (in Shares)	643,465
Amortization of Debt Discount (Premium)	$415,613	$1,260,303
Convertible Debt [Member] | Solar United Network, Inc. [Member]
5. ACQUISITION CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Debt Instrument, Face Amount			1,750,000
Business Acquisition, Percentage of Voting Interests Acquired			100.00%
Debt Instrument, Convertible, Terms of Conversion Feature			The conversion price is $0.52 per share until March 30, 2015, and thereafter the conversion price will be the greater of $0.52 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.
Debt Instrument, Term			5 years
Debt Instrument, Interest Rate, Stated Percentage			4.00%
Debt Conversion, Original Debt, Amount	275,000			625,000
Debt Conversion, Converted Instrument, Shares Issued (in Shares)	528,846			1,201,923
Convertible Notes Payable	850,000					1,125,000
Amortization of Debt Discount (Premium)	234,042
Convertible Debt [Member] | MD Energy, LLC [Member]
5. ACQUISITION CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Debt Instrument, Face Amount					2,650,000
Business Acquisition, Percentage of Voting Interests Acquired					100.00%
Debt Instrument, Convertible, Terms of Conversion Feature					The note is convertible into shares of common stock on or after each of the following dates: November 30, 2015, November 30, 2016 and November 30, 2017.
Debt Instrument, Interest Rate, Stated Percentage					4.00%
Amortization of Debt Discount (Premium)	112,534
Debt Instrument, Payment Terms					Commencing on March 31, 2015, and on the last day of each quarter thereafter during the first two (2) years of the note, the Company will make quarterly interest only payments to shareholder for interest accrued on the Note during the quarter. Commencing with the quarter ending on June 30, 2017, the Company will make quarterly payments of interest accrued on the Note during the prior quarter plus $220,833, with the final payment of all outstanding principal and accrued but unpaid interest on the Note due and payable on February 28, 2020 (the maturity date).
Debt Instrument, Periodic Payment					$220,833
Solar United Network, Inc. [Member]
5. ACQUISITION CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired			100.00%
MD Energy, LLC [Member]
5. ACQUISITION CONVERTIBLE PROMISSORY NOTES (Details) [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired							100.00%

6_CAPITAL_STOCK_Details

6. CAPITAL STOCK (Details) (USD $)	0 Months Ended	3 Months Ended
	Feb. 15, 2015	Mar. 31, 2015	Mar. 31, 2014
6. CAPITAL STOCK (Details) [Line Items]
Stockholders' Equity, Reverse Stock Split	26:01:00
Gross proceeds from issuance of common stock		$12,450,000
Proceeds from issuance of common stock, net of costs		11,578,500	0
Debt Conversion, Converted Instrument, Shares Issued		643,465
Stock Issued During Period, Value, Issued for Services		185,000
Stock Issued During Period, Value, Other		3,012
Private Placement [Member]
6. CAPITAL STOCK (Details) [Line Items]
Class of Warrant or Rights, Granted		3,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$4.15
Common Stock [Member]
6. CAPITAL STOCK (Details) [Line Items]
Stock Issued During Period, Shares, Reverse Stock Splits		3,004
Stock Issued During Period, Shares, New Issues		3,000,000
Stock Issued During Period, Shares, Issued for Services		45,008
Stock Issued During Period, Value, Issued for Services		45
Stock Issued During Period, Shares, Other		11,583
Stock Issued During Period, Value, Other		12
Principal [Member]
6. CAPITAL STOCK (Details) [Line Items]
Debt Conversion, Original Debt, Amount		313,000
Interest [Member]
6. CAPITAL STOCK (Details) [Line Items]
Debt Conversion, Original Debt, Amount		$3,833
Minimum [Member]
6. CAPITAL STOCK (Details) [Line Items]
Debt Instrument, Convertible, Conversion Price		$0.34
Maximum [Member]
6. CAPITAL STOCK (Details) [Line Items]
Debt Instrument, Convertible, Conversion Price		$0.52

7_OPTIONS_AND_WARRANTS_Details

7. OPTIONS AND WARRANTS (Details) (USD $)	3 Months Ended		9 Months Ended	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
7. OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	957,266			957,266
Share-based Compensation (in Dollars)	$39,891	$357,673
Class of Warrant or Right, Outstanding	3,000,000
Chief Executive Officer [Member] | Restricted Stock [Member]
7. OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award					The RSGA provides for the issuance of up to 769,230 shares of the Company’s common stock to the CEO provided certain milestones are met in certain stages. As of September 30, 2014, two of the stages were met, when the Company’s market capitalization exceeded $10,000,000, and the consolidated gross revenue, calculated in accordance with GAAP, equaled or exceeded $10,000,000 for the trailing twelve month period. The Company issued 384,615 shares of common stock to the CEO, which was exercised through a cashless exercise at fair value of $786,000 during the year ended December 31, 2014. The remaining milestone is as follows, 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 384,615 shares of the Company’s common stock. We have not recognized any cost associated with the last milestone due to not being able to estimate the probability of it being achieved. As the performance goals are achieved, the shares shall become eligible for vesting and issuance.
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized					769,230
Share-based Compensation Arrangement by Share-based Payment Award, Completion of Requirements			two of the stages were met, when the Company’s market capitalization exceeded $10,000,000, and the consolidated gross revenue, calculated in accordance with GAAP, equaled or exceeded $10,000,000 for the trailing twelve month period.
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures				384,615
Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures (in Dollars)				786,000
Investor [Member] | Restricted Stock [Member]
7. OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award				The RSGA provides for the issuance of up to 276,923 shares of the Company’s common stock to the Shareholders provided certain milestones are met in certain stages: a) If the Company’s aggregate net income from operations, for the trailing four (4) quarters equals or exceeds $2,000,000, the Company will issue 92,308 shares of common stock; b) If the Company’s aggregate net income from operations, for the trailing four (4) quarters exceeds $3,000,000, the Company will issued 92,308 shares of common stock; c) If the Company’s aggregate net income from operations, for the trailing four (4) quarters exceeds $4,000,000, the Company will issue 92,307. Based on the probability that the Company will reach the $2,000,000 in aggregate income for the four (4) trailing quarters, the Company recognized $100,000 in stock compensation expense as of December 31, 2014. We have not recognized any cost associated with the last two milestones due to not being able to estimate the probability of it being achieved. As the performance goals are achieved, the shares shall become eligible for vesting and issuance.
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				276,923
Share-based Compensation (in Dollars)				100,000
Employees [Member] | Restricted Stock [Member]
7. OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award				The RSGA provides for the issuance of up to 38,462 shares of the Company’s common stock to the Shareholders provided certain milestones are met in certain stages: a) If the Company’s aggregate net income from operations, for the trailing four (4) quarters equals or exceeds $2,000,000, the Company will issue 12,821 shares of common stock; b) If the Company’s aggregate net income from operations, for the trailing four (4) quarters exceeds $3,000,000, the Company will issued 12,821 shares of common stock; c) If the Company’s aggregate net income from operations, for the trailing four (4) quarters exceeds $4,000,000, the Company will issue 12,820. Based on the probability that the Company will reach the $2,000,000 in aggregate income for the four (4) trailing quarters, the Company recognized $33,333 in stock compensation expense as of December 31, 2014. We have not recognized any cost associated with the last two milestones due to not being able to estimate the probability of it being achieved. As the performance goals are achieved, the shares shall become eligible for vesting and issuance.
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				38,462
Share-based Compensation (in Dollars)				$33,333
Private Placement [Member]
7. OPTIONS AND WARRANTS (Details) [Line Items]
Class of Warrant or Rights, Granted	3,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$4.15
Employee Stock Option [Member] | Minimum [Member]
7. OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercise Price of Options (in Dollars per share)	$0.26
Employee Stock Option [Member] | Maximum [Member]
7. OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercise Price of Options (in Dollars per share)	$4.42
Employee Stock Option [Member]
7. OPTIONS AND WARRANTS (Details) [Line Items]
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, Award Vesting Period	7 years

7_OPTIONS_AND_WARRANTS_Details1

7. OPTIONS AND WARRANTS (Details) - Schedule of Share-based Compensation, Stock Options, Activity (USD $)	3 Months Ended
	Mar. 31, 2015
Schedule of Share-based Compensation, Stock Options, Activity [Abstract]
Outstanding, beginning January 1, 2015	957,266
Outstanding, beginning January 1, 2015	$0.91
Granted	0
Granted	$0
Exercised	0
Exercised	$0
Expired	0
Expired	$0
Outstanding, beginning January 1, 2015	957,266
Outstanding, beginning January 1, 2015	$0.91
Exercisable at the end of March 31, 2015	861,646
Exercisable at the end of March 31, 2015	$0.95

8_SUBSEQUENT_EVENTS_Details

8. SUBSEQUENT EVENTS (Details) (USD $)	0 Months Ended
	Apr. 08, 2015	Mar. 31, 2015	Dec. 31, 2014	15-May-15	Apr. 17, 2015
8. SUBSEQUENT EVENTS (Details) [Line Items]
Common Stock, Shares Authorized		1,000,000,000	1,000,000,000
Common Stock, Par or Stated Value Per Share		$0.00	$0.00
Chief Executive Officer [Member] | Subsequent Event [Member]
8. SUBSEQUENT EVENTS (Details) [Line Items]
Other Commitment				$250,000
Subsequent Event [Member]
8. SUBSEQUENT EVENTS (Details) [Line Items]
Common Stock, Shares Authorized					200,000,000
Common Stock, Par or Stated Value Per Share					$0.00
Class of Warrant or Rights, Exercised	3,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$4.15
Proceeds from Warrant Exercises	$12,450