Sunworks (SUNWQ) 10-K 29 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 28, 2017	Jun. 30, 2016
Document And Entity Information
Entity Registrant Name	Sunworks, Inc.
Entity Central Index Key	1,172,631
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 42,200,000
Entity Common Stock, Shares Outstanding		22,440,664
Trading Symbol	SUNW
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,016

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current Assets
Cash and cash equivalents	$ 11,069,000	$ 12,040,000
Restricted cash	37,000	37,000
Accounts receivable, net	9,665,000	7,023,000
Inventory	3,394,000	1,269,000
Costs in excess of billings	4,307,000	2,130,000
Other current assets	117,000	220,000
Total Current Assets	28,589,000	22,719,000
Property and Equipment, net	1,674,000	745,000
Other Assets
Other deposits	53,000	36,000
Goodwill	11,364,000	11,364,000
Total Other Assets	11,417,000	11,400,000
Total Assets	41,680,000	34,864,000
Current Liabilities:
Accounts payable and accrued liabilities	12,979,000	5,033,000
Billings in excess of costs	4,997,000	1,990,000
Customer deposits	64,000	394,000
Loan payable, current portion	218,000	2,028,000
Acquisition convertible promissory notes, net of beneficial conversion feature of $807 and $1,767, respectively	959,000	750,000
Convertible promissory notes		850,000
Total Current Liabilities	19,217,000	11,045,000
Long Term Liabilities
Loan payable	496,000	232,000
Convertible promissory note	654,000
Warranty liability	116,000	45,000
Total Long Term Liabilities	1,266,000	277,000
Total Liabilities	20,483,000	11,322,000
Shareholders' Equity
Preferred stock, $.001 par value; 5,000,000 authorized shares; Preferred Stock Series B, 1,506,024 and 1,506,024 issued and outstanding, respectively	2,000	2,000
Common stock, $.001 par value; 1,000,000,000 authorized shares; 20,853,921 and 18,320,535 shares issued and outstanding, respectively	21,000	18,000
Additional paid in capital	70,317,000	63,285,000
Accumulated deficit	(49,143,000)	(39,763,000)
Total Shareholders' Equity	21,197,000	23,542,000
Total Liabilities and Shareholders' Equity	$ 41,680,000	$ 34,864,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Convertible promissory notes, beneficial conversion feature	$ 807	$ 1,767
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	1,506,024	1,506,024
Preferred stock, shares outstanding	1,506,024	1,506,024
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	20,853,921	18,320,535
Common stock, shares outstanding	20,853,921	18,320,535

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Sales	$ 86,421,000	$ 53,713,000
Cost of Goods Sold	64,311,000	36,664,000
Gross Profit	22,110,000	17,049,000
Operating Expenses
Selling and marketing expenses	12,330,000	9,344,000
General and administrative expenses	11,434,000	5,094,000
Stock based compensation	6,041,000	136,000
Research and development cost		53,000
Depreciation and amortization	323,000	51,000
Total Operating Expenses	30,128,000	14,678,000
Loss/Income before Other Income/(Expenses)	(8,018,000)	2,371,000
Other Income/(Expenses)
Interest and other income		10,000
Other expense	(329,000)	(3,000)
Gain (Loss) on change in fair value of derivative liability		69,000
Interest expense	(1,033,000)	(1,391,000)
Total Other Income/(Expenses)	(1,362,000)	(1,315,000)
(Loss) Income before Income Taxes	(9,380,000)	1,056,000
Income Tax Expense
Net (Loss) Income	$ (9,380,000)	$ 1,056,000
(LOSS) EARNINGS PER SHARE:
Basic	$ (0.46)	$ 0.06
Diluted	$ (0.46)	$ 0.05
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING
Basic	20,227,239	16,966,921
Diluted	20,227,239	23,709,210

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Series B Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2014		$ 14	$ 42,765	$ (40,819)	$ 1,960
Balance, shares at Dec. 31, 2014		14,016,253
Issuance of common stock for cash		$ 3	11,576		$ 11,579
Issuance of common stock for cash, shares		3,000,000			3,000,000
Issuance of common stock for conversion of promissory notes, plus accrued interest		$ 1	1,299		$ 1,300
Issuance of common stock for conversion of promissory notes, plus accrued interest, shares		1,175,517
Issuance of common stock for services at fair value			239		$ 239
Issuance of common stock for services at fair value, shares		57,529			57,529
Issuance of common stock for commitment fee			3		$ 3
Issuance of common stock for commitment fee, shares		11,583
Issuance of common stock for exercise of warrants			12		12
Issuance of common stock for exercise of warrants, shares		3,000
Issuance of common stock for cashless exercise of options
Issuance of common stock for cashless exercise of options ,shares		53,649
Contributed capital			39		39
Beneficial conversion feature on convertible promissory note			2,718		$ 2,718
Rounding shares due to reverse split, shares		3,004			3,004
Issuance of preferred stock for Plan B acquisition	$ 2		4,498		$ 4,500
Issuance of preferred stock for Plan B acquisition, shares	1,506,024
Stock based compensation			136		136
Net loss				1,056	1,056
Balance at Dec. 31, 2015	$ 2	$ 18	63,285	(39,763)	23,542
Balance, shares at Dec. 31, 2015	1,506,024	18,320,535
Issuance of common stock for conversion of promissory notes, plus accrued interest		$ 3	991		994
Issuance of common stock for conversion of promissory notes, plus accrued interest, shares		2,153,895
Stock based compensation			6,041		6,041
Stock based compensation, shares		379,491
Net loss				(9,380)	(9,380)
Balance at Dec. 31, 2016	$ 2	$ 21	$ 70,317	$ (49,143)	$ 21,197
Balance, shares at Dec. 31, 2016	1,506,024	20,853,921

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (9,380,000)	$ 1,056,000
Adjustments to reconcile net loss to net cash provided by operating activities
Depreciation and amortization	323,000	51,000
Stock based compensation	6,041,000	136,000
Common stock issued for services		239,000
(Gain) Loss on change in derivative liability		69,000
Amortization of debt discount	959,000	1,186,000
Common stock issued for commitment fees		3,000
Allowance for doubtful accounts	50,000
Changes in Assets and Liabilities (Increase) Decrease in:
Accounts receivable	(2,691,000)	(1,228,000)
Inventory	(2,125,000)	(690,000)
Other current assets	103,000	76,000
Cost in excess of billings	(2,177,000)	(28,000)
Other asset	(16,000)	(37,000)
Accounts payable and accrued liabilities	7,991,000	368,000
Billings in excess of cost	3,008,000	(197,000)
Other liabilities	(258,000)	387,000
NET CASH FLOWS PROVIDED BY OPERATING ACTIVITIES	1,828,000	1,253,000
NET CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash paid for acquisitions,		(2,814,000)
Purchase of property and equipment	(1,667,000)	(224,000)
NET CASH USED IN INVESTING ACTIVITIES	(1,667,000)	(3,038,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from loans payable net of payments		1,780,000
Loans payable repayment net of proceeds	(2,132,000)
Proceeds from conversion of warrants		13,000
Capital contribution		39,000
Proceeds from issuance of common stock, net of cost		11,579,000
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES	(2,132,000)	13,411,000
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(971,000)	11,626,000
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	12,040,000	414,000
CASH AND CASH EQUIVALENTS, END OF YEAR	11,069,000	12,040,000
CASH PAID FOR:
Interest	94,000	103,000
Taxes	278,000	282,000
SUPPLEMENTAL DISCLOSURES OF NON-CASH TRANSACTIONS
Convertible promissory notes and Preferred Shares issued for acquisitions		7,150,000
Loans payable issued for purchase of property and equipment	585,000
Issuance of common stock upon conversion of debt at fair value	2,154,000	1,300,000
Issuance of common stock upon vesting of restricted stock grants	379,000
Issuance of common stock upon conversion of principal and interest on convertible debt	$ 994,000

Organization and Line of Busine

Organization and Line of Business	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Line of Business	1. ORGANIZATION AND LINE OF BUSINESS Organization Sunworks, Inc. (the “Company”) was incorporated in the state of Delaware on January 30, 2002. The Company, based in Santa Barbara, California, began operations on January 30, 2002. We were originally formed in January 2002 as MachineTalker, Inc. in order to pursue the development of new wireless process control technology. In September 2010, we shifted our engineering and research focus to developing a new means for generating solar-produced electrical power, which we planned to patent and perfect for use in the manufacture of highly efficient solar cells. In July 2010, we changed our company name to Solar3D, Inc. and in March 2016, we changed our company name to Sunworks, Inc. in order to better reflect our new business plan. Line of Business Through the acquisitions of Sunworks United, Inc. (d/b/a Sunworks United), MD Energy, LLC, and Elite Solar Acquisition, Inc. the Company provides solar photovoltaic installation and consulting services to residential, commercial, and agricultural properties. The work is performed under fixed price bid contracts, cost-plus contracts and negotiated price contracts. The Company performed all of its work in California and Nevada in 2015 and in 2016 expanded into Oregon, Arizona and New Mexico.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies of Sunworks, 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 consolidated financial statements include the accounts of Sunworks, Inc., and its wholly owned operating subsidiaries, Sunworks United, Inc. (d/b/a Sunworks United), MD Energy, Inc., and Elite Solar Acquisition Sub, 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, warranty reserves, 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. 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 in excess of billings”, represents revenues recognized in excess of amounts billed on contracts in progress. The Liability, “Billings in excess of costs”, represents billings in excess of revenues recognized on contracts in progress. At December 31, 2016 and December 31, 2015, the costs in excess of billings balance were $4,306,700 and $2,129,900, and the billings in excess of costs balance were $4,997,200 and $1,989,500, respectively.Residential contract revenues are recognized using the “completed contract” method of accounting. 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. Retention receivable is the amount withheld by a customer until a contract is completed. Retention receivables of $354,400 and $218,000 were included in the balance of trade accounts receivable as of December 31, 2016, and 2015, respectively. Contract Receivable The Company performs ongoing credit evaluation of its customers. Management monitors outstanding receivables based on factors surrounding the credit risk of specific customers, historical trends, age of receivables and other information, and records bad debts using the allowance method. Accounts receivable are presented net of an allowance for doubtful accounts of $50,000 at December 30, 2016, and $0 at December 31, 2015. During calendar year 2016, $105,500 was recorded as bad debt expense compared to $0 in 2015. Cash and Cash Equivalent The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Property and Equipment Property and equipment are stated at cost. Depreciation for property and equipment commences when it’s put into service and are depreciated using the straight line method over its estimated useful lives: Machinery & equipment 3-7 Years Furniture & fixtures 5-7 Years Computer equipment 3-5 Years Vehicles 5-7 Years Leaseholder improvements 3-5 Years Depreciation expense as of December 31, 2016 and 2015 was $323,100 and $51,100, respectively. 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 December 31, 2016, the cash balance in excess of the FDIC limits was $10,560,100. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk in these accounts. Inventory Inventory is valued at the lower of cost or market and is determined by the first-in, first-out method. Inventory primarily consists of panels, inverters, mounting racks and other materials. Advertising and Marketing The Company expenses advertising and marketing costs as incurred. Advertising and marketing costs include printed material, direct mail, radio, telemarketing, tradeshow costs, magazine, and catalog advertisement. Advertising and marketing costs for the years ended December 31, 2016 and 2015 were $3,436,500 and $2,915,000, respectively. Research and Development Costs Research and development costs are expensed as incurred. These costs consist primarily of consulting fees, salaries and direct payroll related costs. The costs for the years ended December 31, 2016 and 2015 were $0 and $53,400, respectively. Warranty Liability The Company establishes warranty liability reserves to provide for estimated future expenses as a result of installation and product defects, product recalls and litigation incidental to the Company’s business. Liability estimates are determined based on management’s judgment, considering such factors as historical experience, the likely current cost of corrective action, manufacturers’ and subcontractors’ participation in sharing the cost of corrective action, consultations with third party experts such as engineers, and discussions with the Company’s general counsel and outside counsel retained to handle specific product liability cases. Solar panel manufacturers currently provide substantial warranties between ten to twenty-five years with full reimbursement to replace and install replacement panels while inverter manufacturers currently provide warranties covering ten to fifteen year replacement and installation. Warranty costs and associated liabilities for the years ended December 31, 2016 and 2015 were $116,200 and $44,700, respectively. 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 (Loss) Income 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 net (loss) income per share. A net loss causes all outstanding common stock options, warrants, convertible preferred stock and convertible notes to be anti-dilutive. As a result, the basic and diluted losses per common share are the same for the year ended December 31, 2016. As of December 31, 2016, the potentially dilutive securities have been excluded from the computations of weighted average shares outstanding include 1,634,574 stock options, 1,811,539 restricted stock grants, shares underlying convertible notes and preferred stock. Dilutive per share amounts are computed using the weighted-average number of common shares outstanding and potentially dilutive securities, using the treasury stock method if their effect would be dilutive. The following schedule reconciles the denominators of the Company’s calculation for basic and diluted net income per share: Twelve months ended December 31, 2015 Shares used in basic per share computation 16,966,921 Effect of dilutive common stock options outstanding 599,677 Effect of dilutive conversion options 4,636,588 Effect of dilutive conversion of Series B Preferred Stock 1,506,024 Shares used in diluted per share computation 23,709,210 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. Indefinite Lived Intangibles and Goodwill Assets The Company accounts for business combinations under the acquisition method of accounting in accordance with ASC 805, “Business Combinations,” where the total purchase price is allocated to the tangible and identified intangible assets acquired and liabilities assumed based on their estimated fair values. The purchase price is allocated using the information currently available, and may be adjusted, up to one year from acquisition date, after obtaining more information regarding, among other things, asset valuations, liabilities assumed and revisions to preliminary estimates. The purchase price in excess of the fair value of the tangible and identified intangible assets acquired less liabilities assumed is recognized as goodwill. The Company tests for indefinite lived intangibles and goodwill impairment in the fourth quarter of each year and whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. In accordance with its policies, the Company performed a qualitative assessment of indefinite lived intangibles and goodwill at December 31, 2016 and 2015, and determined there was no impairment of indefinite lived intangibles and goodwill. 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 December 31,2016, 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. Business Combinations We allocate the fair value of purchase consideration to the tangible assets acquired, liabilities assumed and intangible assets acquired based on their estimated fair values. The excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. Such valuations require management to make significant estimates and assumptions, especially with respect to intangible assets. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired customer lists, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management’s estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. During the measurement period, which is one year from the acquisition date, we may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. Upon the conclusion of the measurement period, any subsequent adjustments are recorded to earnings. Income Taxes The Company uses the liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to financial statements carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. The measurement of deferred tax assets and liabilities is based on provisions of applicable tax law. The measurement of deferred tax assets is reduced, if necessary, by a valuation allowance based on the amount of tax benefits that, based on available evidence, is not expected to be realized. Reclassifications Certain reclassifications have been made to prior year’s financial statement to conform to classifications used in the current year. 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 In February 2016, the FASB issued ASU No. 2016-2, which creates ASC Topic 842, “Leases.” This update increases transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. This guidance is effective for interim and annual reporting periods beginning after December 15, 2018. We are evaluating what impact, if any, the adoption of this guidance will have on our financial condition, results of operations, cash flows or financial disclosures. In March 2016, the FASB issued ASU No. 2016-9, which amends ASC Topic 718, “Compensation – Stock Compensation.” This amendment simplifies several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. This guidance is effective for interim and annual reporting periods beginning after December 15, 2016. We are evaluating what impact, if any, the adoption of this guidance will have on our financial condition, results of operations, cash flows or financial disclosures. In August 2016, the FASB issued ASU No. 2016-15 which amends ASC Topic 230, “Classification of Certain Cash Receipts and Cash Payments.” The amendments in this Update address eight specific cash flow issues with the objective of reducing the existing diversity in practice. The update outlines the classification of specific transactions as either cash inflows or outflows from financing activities, operating activities, investing activities or non-cash activities. This guidance is effective for interim and annual reporting periods beginning after December 15, 2017. We are evaluating what impact, if any, the adoption of this guidance will have on our financial condition, results of operations, cash flows or financial disclosures. In November 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash. Historically, there has been a diversity in practice in how changes in restricted cash are presented and classified in the statement of cash flows. The amendments in this update require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The amendments in this update are effective for public entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted. We are evaluating what impact, if any, the adoption of this guidance will have on our financial condition, results of operations, cash flows or financial disclosures. Management reviewed currently issued pronouncements during the year ended December 31, 2016, 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 consolidated financial statements.

Business Acquisition

Business Acquisition	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Business Acquisition	3. BUSINESS ACQUISITION MD Energy, LLC (MD Energy) On March 2, 2015, the Company acquired 100% of the tangible and intangible assets of MD Energy, LLC (MD Energy), for cash in the amount of $850,000 a convertible promissory note in the principal amount of $2,650,000 and payment of working capital surplus in the amount of $437,000. The acquisition was accounted for under ASC 805. MD Energy designs, monitors and maintains solar systems, but outsources the physical construction of the systems. MD Energy is now a wholly-owned subsidiary of the Company. Under the purchase method of accounting, the transactions were valued for accounting purposes at $3,937,000 which was the fair value of MD Energy at the time of the 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 Working capital surplus 437,000 Convertible promissory notes 2,650,000 Total purchase price $ 3,937,000 Tangible assets acquired $ 1,442,000 Liabilities assumed (799,000 ) Net tangible assets 643,000 Goodwill 3,294,000 Total purchase price $ 3,937,000 Plan B Enterprises, Inc. (Plan B) On December 1, 2015, the Company acquired 100% of the issued and outstanding stock of Plan B Enterprises, Inc., a California corporation and d/b/a Elite Solar, Universal Racking Solutions (collectively, “Plan B”) whereby Plan B was merged with and into Elite Solar Acquisition Sub, Inc., a wholly owned subsidiary of the Company (“Acquisition Sub”) for $2,500,000 cash, net of recoverable of $137,000 and by issuance of 1,506,024 shares of convertible preferred stock in the principal amount of $4,500,000. The acquisition was accounted for under ASC 805. Plan B provides solar photovoltaic installation and consulting services for residential, commercial and agricultural properties. Under the purchase method of accounting, the transactions were valued for accounting purposes at $7,000,000 which was the fair value of Plan B at the time of the acquisition. The assets and liabilities of Plan B 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, net of recoverable of $137,000. $ 2,363,000 Preferred share value / Series B 4,500,000 Total purchase price 6,863,000 Tangible assets acquired 5,203,000 Liabilities assumed (3,674,000 ) Net tangible assets 1,529,000 Goodwill 5,334,000 Total purchase price $ 6,863,000 The above estimated fair value of the intangible assets of MD Energy and Plan B is based on final and preliminary purchase price allocations prepared by management, respectively. The preliminary purchase price allocation period has ended and the final purchase assessment has been completed without adjustment to the original allocation. Now any adjustment that could be found will be recorded in our operating results in the period in which the adjustment was determined. Pro forma results The following tables set forth the unaudited pro forma results of the Company as if the acquisition of MD Energy and Plan B 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 been combined as of the first day of the periods presented. Year ended, December 31, 2015 Total revenues $ 66,981,000 Net Income 1,858,000 Basic and diluted net income per common share $ 0.10

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Property and Equipment, Net	4. PROPERTY AND EQUIPMENT, NET Property and equipment is summarized as follows at December 31, 2016 and 2015: 2016 2015 Leasehold improvements $ 420,200 $ 48,200 Vehicles & trailers 247,100 221,000 Machinery & equipment 844,900 273,900 Office equipment & furniture 396,600 277,600 Computers and software 118,600 65,600 2,027,400 886,300 Less accumulated depreciation (353,400 ) (141,100 ) $ 1,674,000 $ 745,200 Depreciation expense for the years ended December 31, 2016 and 2015 was $323,100 and $51,100, respectively.

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	5. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities at December 31, 2016 and 2015 are as follows: 2016 2015 Trade payables $ 11,797,200 $ 4,273,100 Accrued payroll, vacation and taxes 498,700 216,500 Accrued expenses and commissions 682,900 542,600 Total $ 12,978,800 $ 5,032,200

Loans Payable

Loans Payable	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Loans Payable	6. LOANS PAYABLE Plan B, a subsidiary of the Company, prior to its acquisition by the Company, established a line of credit on March 10, 2014, with Tri Counties Bank to borrow up to $200,000 with a maturity date of March 10, 2015. The maturity date was subsequently extended to March 10, 2016. The minimum monthly payment was dependent upon the outstanding balance due. This was a variable rate revolving line of credit with a minimum interest rate of 4.75%. The outstanding balance at December 31, 2015 was $137,000. The outstanding balance was paid in full before the maturity date. Plan B, a subsidiary of the Company, entered into a business loan agreement prior to the acquisition with Tri Counties Bank dated March 14, 2014, in the original amount of $131,000 bearing interest at 4.95%. The loan agreement called for monthly payments of $2,500 and was scheduled to mature on March 14, 2019. Proceeds from the loan were used to purchase a pile driver and related equipment and is secured by the equipment. The outstanding balance at December 31, 2016, is $62,700. Plan B, a subsidiary of the Company, entered into a business loan agreement prior to the acquisition with Tri Counties Bank dated April 9, 2014, in the original amount of $250,000 bearing interest at 4.95%. The loan agreement calls for monthly payments of $4,700 and is scheduled to mature on April 9, 2019. Proceeds from the loan were used to purchase racking inventory and related equipment. The loan is secured by the inventory and equipment. The outstanding balance at December 31, 2016, is $124,500. MD Energy, a subsidiary of the Company, entered into notes payable in October 2014, secured by transportation equipment, requiring combined monthly payments of $1,500 including principal and interest at various rates of interest per annum. Principal and any accrued interest are payable until September 2019. One note was cancelled with the disposition of the vehicle and the other note was paid in full during 2016. On December 31, 2015, the Company entered into a $2.5 million Credit Facility or the Credit Agreement with JPMorgan Chase Bank, N.A. Availability under the Credit Facility is a Line of Credit with a Letter of Credit Sublimit up to $2.5 million. Upon execution, the Company accessed $1.8 million that was repaid in full on January 5, 2016. The Company had no borrowings under the Credit Agreement as of December 31, 2016. The Credit Agreement matures on November 30, 2017, but may be cancelled at any time by the Company. Loans are secured by a security interest in the Company’s cash accounts held with the Lender. Interest on any unpaid balance accrues at the Prime Rate, as defined in the Credit Agreement; provided that, on any given day, shall not be less than the Adjusted One Month LIBOR rate. Until the maturity date, the Company shall pay monthly interest only on loans. The Credit Facility provides for the payment of certain fees, including fees applicable to each standby letter of credit and standard transaction fees with respect to any transactions occurring on account of any letter of credit. Subject to customary carve-outs, the Credit Agreement contains customary negative covenants and restrictions for agreements of this type on actions by the Company including, without limitation, restrictions on indebtedness, liens, investments, loans, consolidation, mergers, dissolution, asset dispositions outside the ordinary course of business, change in business and restriction on use of proceeds. In addition, the Credit Agreement requires compliance by the Company with covenants including, but not limited to, furnishing the lender with certain financial reports. The Credit Agreement contains customary events of default, including, without limitation, non-payment of principal or interest, violation of covenants, inaccuracy of representations in any material respect and cross defaults with certain other indebtedness and agreements. On January 5, 2016, the Company entered into a loan agreement for the acquisition of a pile driver in the principal amount of $182,000 bearing interest at 5.5%. The loan agreement calls for monthly payments of $4,200 and is scheduled to mature on January 15, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2016, is $143,400. On September 8, 2016, the Company entered into a loan agreement for the acquisition of a pile driver in the principal amount of $174,000 bearing interest at 5.5%. The loan agreement calls for monthly payments of $4,000 and is scheduled to mature on January 15, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2016, is $164,100. On November 14, 2016, the Company entered into a 0% interest loan agreement for the acquisition of an excavator in the principal amount of $58,600. The loan agreement calls for monthly payments of $1,200 and is scheduled to mature on November 13, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2016, is $56,400. On December 23, 2016, the Company entered into a loan agreement for the acquisition of modular office systems and related furniture in the principal amount of $172,000 bearing interest at 4.99%. The loan agreement calls for 16 quarterly payments of $11,900 and is scheduled to mature in September 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2016, is $162,300. As of December 31, 2016 and December 31, 2015, loans payable are summarized as follows: 2016 2015 Business line dated March 10, 2014 $ 0 $ 137,000 Business loan agreement dated March 14, 2014 62,700 88,000 Business loan agreement dated April 9, 2014 124,500 174,000 Equipment notes payable 526,200 61,000 Line of credit 0 1,800,000 Subtotal 713,400 2,260,000 Less: Current position (217,700 ) (2,028,000 ) Long-term position $ 495,700 $ 232,000

Acquisition Convertible Promiss

Acquisition Convertible Promissory Note	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Acquisition Convertible Promissory Note	7. ACQUISITION CONVERTIBLE PROMISSORY NOTE On January 31, 2014, the Company issued 4% convertible promissory notes in the aggregate principal amount of $1,750,000 as part of the consideration paid to acquire 100% of the issued and outstanding stock of Sunworks United. The notes are convertible into shares of fully paid and non-assessable shares of common stock. The conversion price was $0.52 per share until March 30, 2015, which was amended to extend to March 31, 2016. The Notes were five (5) year notes and bore 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 note balance of $1,125,000 as of December 31, 2014. During the twelve months ended December 31, 2015, the Company issued 721,154 shares of common stock upon conversion of principal in the amount of $375,000. The principal note balance remaining as of December 31, 2015 was $750,000. On February 29, 2016, the $750,000 balance remaining was fully converted into 1,442,308 shares of common stock. The Company recorded amortization of the beneficial conversion feature as interest expense in the amount of $0 and $234,000 during the year ended December 31, 2016 and 2015, respectively. On February 28, 2015, the Company issued a 4% convertible promissory note in the aggregate principal amount of $2,650,000 as part of the consideration paid 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 is $2.60 per share. A beneficial conversion feature of $3,261,500 was calculated but capped at the $2,650,000 value of the note. The beneficial conversion feature was calculated by multiplying the difference between the fair value of stock at the date of the note $5.80 less the conversion price of $2.60 multiplied by the maximum number of share subject to conversion, 1,019,231. In November 2015, the Company issued 339,743 shares of common stock upon conversion of the principal amount of $883,000. Commencing on March 31, 2015, and each quarter thereafter during the first two (2) years of the note, the Company will make quarterly interest only payments to the shareholder for accrued interest 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 convertible note during the prior quarter plus $221,000 with the final payment of all outstanding principal and accrued but unpaid interest on the convertible 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 $959,500 and $952,000 during the years ended December 31, 2016 and 2015, respectively. The debt discount will be amortized over the life of the convertible note, or until such time that the convertible note is converted, in full or in part, into shares of common stock of the Company with any unamortized debt discount continuing to be amortized in the event of any partial conversion thereof and any unamortized debt discount being expensed at such time of full conversion thereof. We evaluated the foregoing financing transactions in accordance with ASC Topic 470, Debt with Conversion and Other Options

Convertible Promissory Notes

Convertible Promissory Notes	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Convertible Promissory Notes	8. CONVERTIBLE PROMISSORY NOTES Convertible promissory note at December 31, 2016 and 2015 are as follows: 2016 2015 Convertible promissory notes payable $ 654,000 $ 850,000 Less, debt discount - - Convertible promissory notes payable, net $ 654,000 $ 850,000 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 was convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $0.52 per share or the lowest closing price after the effective date. The note matured on March 31, 2015 and the Company issued 16,987 shares of common stock for principal in the amount of $8,000 plus accrued interest of $800. 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. On December 4, 2014, the Company issued 192,543 shares of common stock upon conversion of $60,000 in principal, plus interest of $5,000. As of December 31, 2014, the remaining balance was $30,000. 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. The Company issued 97,633 shares of common stock upon conversion of principal in the amount of $30,000 plus accrued interest of $3,000 during the year ended December 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 convertible note with a fixed conversion price of $0.338. 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 2014. The note originally matured on October 28, 2014, was extended three months to January 31, 2015, was extended to September 30, 2016, and in March 2016 was subsequently extended to June 30, 2019 with zero interest. The Company recorded interest expense in the amount of $11,000 and $75,000 during the years ended December 31, 2016 and 2015, respectively. During the year ended December 31, 2016, the noteholder made a partial conversion of principal and accrued interest in the amount of $196,000 and $45,000 respectively in exchange for 711,586 shares of common stock, with a remaining principal balance of $554,000. 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 convertible note with a fixed conversion price of $0.338. 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 from the effective date of each advance. The note matured on various dates in 2014, and was extended to September 30, 2016, and in March 2016 was subsequently extended to June 30, 2019 with zero interest. The Company recorded interest expense in the amount of $0 and $10,000 during the years ended December 31, 2016 and 2015, respectively. 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.

Capital Stock

Capital Stock	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Capital Stock	9. CAPITAL STOCK Reverse Stock Split On February 25, 2015, the Company effected a 26:1 reverse stock split of its issued and outstanding shares of common stock. All share and per share dollar amounts have been retrospectively revised to reflect the twenty six-for-one (26:1) reverse stock split. Common Stock Twelve months ended December 31, 2016 During the year ended December 31, 2016, the Company issued 1,442,309 shares of common stock at a price of $0.52 per share for conversion of principal for three convertible promissory notes in the aggregate amount of $750,000. During the year ended December 31,2016, the Company issued 711,586 shares of common stock at a price of $0.338 per share for partial conversion of principal and interest for a convertible promissory note in the aggregate amount of $241,000. During the year ended December 31,2016, the Company issued 379,491 shares of restricted common stock per terms of the performance-based RSGA awards and another 746,153 vested shares of restricted common stock were issued in March 2017. The Company recorded stock based compensation costs at fair value as of the date of grant of $5,584,000. The $5,584,000 is part of the total stock based compensation expense for 2016 of $6,041,000. Twelve months ended December 31, 2015 During the year ended December 31, 2015, the Company issued 3,000,000 shares of common stock at $4.15 per share in an underwritten offering. The net proceeds to the Company were $11,579,000. During the year ended December 31, 2015, the Company issued 1,175,517 shares of common stock conversion of principal for convertible promissory notes in the amount of $1,300,000. During the year ended December 31, 2015, the Company issued 57,529 shares of restricted common stock valued at $239,000 for services. During the year ended December 31, 2015, the Company issued 11,583 shares of common stock valued at $3,000 in conversion of restricted common stock for commitment fees. During the year ended December 31, 2015, the Company issued 3,000 shares of common stock valued at $12,000 in exercise of common stock warrants. During the year ended December 31, 2015, the Company issued 53,649 shares of common stock for the cashless exercise of options. During the year ended December 31, 2015, the Company received $39,000 in contributed capital which was the disgorged profits related to Company stock transactions by an officer within a 180 day period. During the year ended December 31, 2015, the Company issued 3,004 shares of common stock for rounding associated with the 26:1 reverse split. Preferred Stock On November 25, 2015, the Company designated 1,700,000 shares, of its authorized preferred stock, as Series B Preferred Stock, $0.001 par value per share. The Certificate of Designation was filed with the Secretary of State of the State of Delaware. Pursuant to the Certificate of Designation and subject to the rights of any other series of preferred stock that may be established by the Board of Directors, holders of Series B Preferred Stock (the “Holders”) will have liquidation preference over the holders of the Company’s Common Stock in any distribution upon winding up, dissolution, or liquidation. Holders will also be entitled to receive dividends, if, when and as declared by the Board of Directors, which dividends shall be payable in preference and priority to any payment of any dividend to holders of Common Stock. Holders will be entitled to convert each share of Series B Preferred Stock into one (1) share of Common Stock, and will also be entitled to vote together with the holders Common Stock on all matters submitted to shareholders at a rate of one (1) vote for each share of Series B Preferred Stock. In addition, so long as at least 100,000 shares of Series B Preferred Stock are outstanding, the Company may not, without the consent of the Holders of at least a majority of the shares of Series B Preferred Stock then outstanding: (i) amend, alter or repeal any provision of the Certificate of Incorporation or bylaws of the Company or the Certificate of Designation so as to adversely affect any of the rights, preferences, privileges, limitations or restrictions provided for the benefit of the Holders or (ii) issue or sell, or obligate itself to issue or sell, any additional shares of Series B Preferred Stock, or any securities that are convertible into or exchangeable for shares of Series B Preferred Stock. 1,506,024 shares of Series B Preferred stock, at a fair value of $4,500,000 were issued in December 2015 in connection with the acquisition of Plan B.

Stock Options, Restricted Stock

Stock Options, Restricted Stock and Warrants	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Options, Restricted Stock and Warrants	10. STOCK OPTIONS, RESTRICTED STOCK AND WARRANTS Options As of December 31, 2016, the Company has 1,634,574 non-qualified stock options outstanding to purchase 1,634,574 shares of common stock, per the terms set forth in the option agreements. 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 each 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: December 31, 2016 December 31, 2015 Weighted Weighted Number average Number average of exercise of exercise Options price Options price Outstanding, beginning January 1, 2016 899,574 $ 1.30 957,266 $ 2.20 Granted 785,000 2.71 - - Exercised - - (53,649 ) 0.26 Forfeited (50,000 ) 2.68 Expired - - (4,043 ) 0.26 Outstanding, end of December 31, 2016 1,634,574 1.93 899,574 1.30 Exercisable at the end of December 31, 2016 1,043,212 1.45 822,650 1.13 Weighted average fair value of options granted during period 2.71 4.42 The following summarizes the options to purchase shares of the Company’s common stock which were outstanding at December 31, 2016: Weighted Average Remaining Exercisable Stock Options Stock Options Contractual Prices Outstanding Exercisable Life (years) $ 1.30 576,923 576,923 0.58 $ 0.26 192,308 192,308 2.00 $ 0.47 53,419 53,419 3.73 $ 4.42 76,924 52,969 4.94 $ 2.68 545,000 147,208 4.28 $ 3.03 40,000 5,778 4.58 $ 2.88 50,000 8,403 4.67 $ 3.10 50,000 4,167 4.84 $ 2.39 50,000 2,037 4.88 $ 1,634,574 1,043,212 Aggregate intrinsic value of options outstanding and exercisable at December 31, 2016 and 2015 was $573,300 and $2,042,000, respectively. Aggregate intrinsic value represents the difference between the Company’s closing stock price on the last trading day of the fiscal period, which was $2.00 and $3.70 as of December 31, 2016, and 2015, respectively, and the exercise price multiplied by the number of options outstanding. The Company recorded stock based compensation for issued options of $457,000 and $136,000 for the years ended December 31, 2016 and 2015, respectively. Restricted Stock Grant to CEO During the year ended December 31, 2013, the Company entered into a restricted stock grant agreement or RSGA with its Chief Executive Officer, James B. Nelson, intended to provide and incentivize Mr. Nelson 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 and are valued as of the grant date at $0.47 per share. The RSGA provides for the issuance of up to 769,230 shares of the Company’s common stock to Mr. Nelson provided certain milestones are met in certain stages. As of September 30, 2014, two of the milestones were met, when the Company’s market capitalization exceeded $10 million and the consolidated gross revenue, calculated in accordance with GAAP, equaled or exceeded $10 million for the trailing twelve-month period. The Company issued 384,615 shares of common stock to Mr. Nelson at fair value of $786,000 during the year ended December 31, 2014. If the Company’s consolidated net profit, calculated in accordance to GAAP, equals or exceeds $2 million for a trailing twelve-month period and the sooner of Mr. Nelson’s retirement, change of control, or January 2019, the Company will issue an additional 384,615 shares of the Company’s common stock to Mr. Nelson. We have not recognized any cost associated with the third milestone due to the inability to estimate the probability of it being achieved. As the final performance goal is achieved, the shares shall become eligible for vesting and issuance. In recognition of the efforts of James B. Nelson, the Company’s Chief Executive Officer, in leading the Company through the uplisting and financing transaction consummated by the Company in 2015, on August 31, 2016, the Company granted Mr. Nelson a restricted stock grant of 250,000 shares of the Company’s common stock pursuant to the terms of the Company’s 2016 Equity Incentive Plan (the “2016 Plan”). All shares issuable under the RSGA are valued as of the grant date at $2.90 per share. The restricted stock grant to Mr. Nelson will vest upon the earlier of (i) January 1, 2021, (ii) a Change of Control as defined in the 2016 Plan (iii) upon Mr. Nelson’s retirement or (iv) upon Mr. Nelson’s death. “Change of Control” as defined in the 2016 Plan means (i) a sale of all or substantially all of the Company’s assets or (ii) a merger with another entity or an acquisition of the Company that results in the existing shareholders of the Company owning less than fifty percent (50%) of the outstanding shares of capital stock of the surviving entity following such transaction. In the year ended December 31, 2016, four month’s or $55,800 of stock based compensation expense was recognized for the August 31, 2016 RSGA. Restricted Stock Grants to Sunworks United Shareholders During the year ended December 31, 2014, the Company entered into RSGAs with the three Shareholders of Sunworks United (Sunworks United Shareholders), intended to provide incentive to the recipients to ensure economic performance of the Company. All shares issuable under the RSGAs are performance based shares and are valued as of the grant date at $5.12 per share. Each of the RSGAs provide for the issuance of up to 276,924 shares of the Company’s common stock in the aggregate to the Sunworks United Shareholders provided certain milestones are met in certain stages as follows: a) If the Company’s aggregate net income from operations, for any trailing four (4) quarters equals or exceeds $2 million, the Company will issue each Sunworks United Shareholder 92,308 shares of common stock and 276,924 shares in the aggregate; b) If the Company’s aggregate net income from operations, for any trailing four (4) quarters exceeds $3 million, the Company will issue each Sunworks United Shareholder 92,308 shares and 276,924 shares of common stock in the aggregate; c) If the Company’s aggregate net income from operations, for any trailing four (4) quarters exceeds $4 million, the Company will issue each Sunworks United Shareholder 92,307 and 276,924 shares in the aggregate. Based on the probability that the first milestone would be achieved the Company recognized $100,000 in stock compensation expense during the year 2015. As of September 30, 2016 the Company achieved each of the three milestones. During the quarter ended June 30, 2016 the Company issued 276,924 shares in aggregate associated with the first milestone. The issuance of the remaining 553,845 shares will be completed during the fourth quarter of 2016. The stock based compensation expense associated with the achievement of the second and third milestones totaled $2,837,000 and was recognized in the quarter ended September 30, 2016. No additional compensation expense will be required with the issuance March 2017 issuance of the 553,846 common shares. Restricted Stock Grants to Employees During the year ended December 31, 2014, the Company entered into RSGAs with certain employees of Sunworks United, intended to provide incentive to the recipients to ensure certain economic performance of the Company. All shares issuable under the RSGA are performance based shares and are valued as of the grant date at $5.12 per share. Each of the RSGAs provides for the issuance of up to 38,462 shares of the Company’s common stock to each employee provided certain milestones are met in certain stages as follows: a) If the Company’s aggregate net income from operations, for any trailing four (4) quarters equals or exceeds $2 million, the Company will issue to each employee 12,821 shares of common stock and 64,105 shares in the aggregate; b) If the Company’s aggregate net income from operations, for any trailing four (4) quarters exceeds $3 million, the Company will issue each employee 12,821 shares of common stock and 64,105 shares in the aggregate; c) If the Company’s aggregate net income from operations, for any trailing four (4) quarters exceeds $4 million, the Company will issue each employee 12,820 and 51,280 shares in the aggregate. Based on the probability that the first milestone would be achieved the Company recognized $33,000 in stock compensation expense during the year 2015. As of September 30, 2016 the Company achieved each of the three milestones. During the quarter ended June 30, 2016 the Company issued 64,105 shares in aggregate associated with the first milestone. The issuance of the remaining 115,385 shares will be completed during the fourth quarter of 2016. The stock based compensation expense associated with the achievement of the second and third milestones totaled $591,000 and was recognized in the quarter ended September 30, 2016. No additional compensation expense will be required with the March 2017 issuance of the 115,385 common shares. Restricted Stock Grant to Former CFO On February 1, 2015, the Company entered into a RSGA with its former Chief Financial Officer, intended to provide incentive to the former CFO to ensure certain economic performance of the Company. All shares issuable under the RSGA are performance-based shares and are valued as of the grant date at $4.21 per share. The RSGA provides for the issuance of up to 115,385 shares of the Company’s common stock provided certain milestones are met in certain stages as follows: a) If the Company’s aggregate net income from operations, for any trailing four (4) quarters equals or exceeds $2 million, the Company will issue 38,462 shares of common stock; b) If the Company’s aggregate net income from operations, for any trailing four (4) quarters exceeds $3 million, the Company will issued 38,462 shares of common stock; c) If the Company’s aggregate net income from operations, for any trailing four (4) quarters exceeds $4 million, the Company will issue 38,461. As of September 30, 2016 the Company achieved each of the three milestones. During the quarter ended June 30, 2016 the Company issued 38,462 shares associated with the first milestone. The issuance of the remaining 76,723 shares will be completed during the fourth quarter of 2016. The stock based compensation expense associated with the achievement of the second and third milestones totaled $324,000 and was recognized in the quarter ended September 30, 2016. No additional compensation expense will be required with the March 2017 issuance of the 76,923 common shares. Under the terms of the RSGA, the Company issued 379,491 shares of restricted common stock in May 2016. Another 746,153 shares of restricted common stock vested and were issued in March 2017. The total combined option and restricted stock compensation expense recognized, in the statement of operations, during the years ended December 31, 2016 and 2015 was $6,041,400 and $136,000, respectively. Warrants As of December 31, 2016, the Company had 2,997,000 common stock purchase warrants outstanding. During the year ended December 31, 2015, the Company issued 3,000,000 common stock purchase warrants. The warrants were issued as part of the units sold by the Company in a public offering in March 2015. The warrants are exercisable at a price of $4.15 per share. A summary of the Company’s warrant activity and related information follows: December 31, 2016 December 31, 2015 Weighted Weighted Number average Number average of exercise of exercise Warrants price Warrants price Outstanding, beginning of period 2,997,000 - $ Granted - 4.15 3,000,000 4.15 Exercised - 4.15 (3,000 ) 4.15 Expired - - Outstanding, end of period 2,997,000 $ 4.15 2,997,000 $ 4.15 Exercisable at the end of period 2,997,000 $ 4.15 2,997,000 $ 4.15 Weighted average fair value of options granted during the period $ 4.15 $ 4.15

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	11. INCOME TAXES The Company files income tax returns in the U.S. federal jurisdiction and the state of California. With few exceptions, the Company is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2013. Deferred income taxes have been provided by temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for tax purposes. To the extent allowed by GAAP, we provide valuation allowances against the deferred tax assets for amounts when the realization is uncertain. Included in the balances at December 31, 2016 and 2015, are no tax positions for which the ultimate deductibility is highly certain, but for which there is uncertainty about the timing of such deductibility. Because of the impact of deferred tax accounting, other than interest and penalties, the disallowance of the shorter deductibility period would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period. The Company’s policy is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. During the periods ended December 31, 2016 and 2015, the Company did not recognize interest and penalties. The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the year ended December 31, 2016 and 2015 due to the following: 2016 2015 Net income (loss) $ (3,705,000 ) $ 415,000 Depreciation and amortization 128,000 301,000 Stock Compensation Expense 2,386,000 53,000 (Gain) Loss on Derivative - (27,000 ) Amortization of Debt Discount 379,000 466,000 Gain/Loss on Settlement of Debt - - Research and development costs - - Acquisition change in tax method - - Other - - Valuation Allowance 812,000 (1,208,000 ) Income tax expense $ - $ - Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the difference between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. At December 31, 2016, the Company had net operating loss carry-forwards of approximately $7.2 million that may be offset against future taxable income through 2036. No tax benefit has been reported in the December 2016 financial statements, since the potential tax benefit is offset by a valuation allowance of the same amount. Net deferred tax assets consist of the following components as of December 31, 2016 and 2015: 2016 2015 Deferred tax assets: NOL carryover $ 2,473,000 $ 1,761,000 R&D carryover 172,000 167,000 Other 125,000 30,000 Deferred tax liabilities: Depreciation (180,000 ) (180,000 ) 2,590,000 1,778,000 Less valuation allowance (2,590,000 ) (1,778,000 ) Net deferred tax asset $ - $ - Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry-forwards for federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry-forwards may be limited as to use in future years.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	12. COMMITMENTS AND CONTINGENCIES Sunworks United leases 27,530 square feet of mixed used space consisting of office and warehouse facilities in Roseville, California, at a monthly lease rate of $19,800. The lease expires in December 2021. Sunworks United leases 2,846 square feet of retail space consisting in Rocklin, California, at a monthly lease rate of $8,555. The lease expires in May 2021. Sunworks United leases 5,304 square feet of office space in Rocklin, California, at a monthly lease rate of $5,569. The lease expires in May 2021. Sunworks is the sublessor through May 2021. Sublessee’s monthly payments begin in August 2017 at a monthly rate of $5,304. Sunworks United leases 7,000 square feet of mixed used space consisting of office and warehouse facilities in Reno, Nevada at monthly lease rate of $4,200. The lease expires in December 2018. Sunworks United (formerly MD Energy) leases approximately 3,179 square feet of mixed used space consisting of office and warehouse facilities in Rancho Cucamonga, California, at a monthly lease rate of $4,046. The lease expires in October 2017. Sunworks United (formerly Elite Solar) leases 15,600 square feet of mixed used space consisting of office and warehouse facilities from an entity controlled by the former sole shareholder of Plan B Enterprises, Inc. and current Series B Preferred Shareholder of the Company in Durham, California, at a monthly lease rate of $8,000. The initial lease expires in December 2018. Sunworks United leases 2,437 square feet of mixed used space consisting of office and warehouse facilities in Turlock, California at monthly lease rate of $1,200. The lease expires in January 2019. Sunworks United leases 5,000 square feet of mixed used space consisting of office and warehouse facilities in Tulare, California at monthly lease rate of $4,250. The lease expires in July 2019. Sunworks United leases 3,560 square feet of mixed used space consisting of office and warehouse facilities in San Jose, California at monthly lease rate of $1,826. The lease expires in January 2017. Sunworks United leases 800 square feet of mixed used space consisting of office and warehouse facilities in White City, Oregon at monthly lease rate of $800. The lease expires in June 2017. Sunworks United leases various vehicles to perform installations and other purposes on 36 to 60 month terms with lease payments less than $1,000 monthly. Sunworks United leases office space in Palm Springs, California at monthly lease rate of $490. The lease expires in April 2018. At December 31, 2016, commitments for minimum property rental were as follows: For the twelve months ended: 2017 $ 722,500 2018 688,700 2019 515,200 2020 495,100 2021 and thereafter 370,000 Total $ 2,791,500 At December 31, 2016, commitments for minimum vehicle payments were as follows: For the twelve months ended: 2017 $ 431,800 2018 367,800 2019 125,000 2020 23,700 2021 and thereafter 21,700 Total $ 970,000

Major Customer_Suppliers

Major Customer/Suppliers	12 Months Ended
	Dec. 31, 2016
Risks and Uncertainties [Abstract]
Major Customer/Suppliers	13. MAJOR CUSTOMER/SUPPLIERS For the years ended December 31, 2016 and 2015 we had no customers that represented more than 10% of sales. For the years ended December 31, 2016 and 2015 the following suppliers represented more than 10% of direct material costs: 2016 2015 SunPower 36.3 % 22.9 % Canadian Solar 4.7 % 10.7 %

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions	14. RELATED PARTY TRANSACTIONS In October 2015, the Company entered into a consulting agreement with John Van Slooten, a Board member. The consulting services included, but are not be limited to, consulting on and assisting with sourcing, assessing, modeling, due diligence and documentation with respect to potential acquisition candidates for the Company. The agreement was subject to the provisions for termination with the term of the Agreement commencing on October 1, 2015, and continuing until September 30, 2018. The Company agreed to pay Mr. Van Slooten, $33,000 upon signing and $9,300 per month plus out-of-pocket expenses during the term of the Agreement. The Company terminated this Agreement during the fourth quarter of 2016.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	15. SUBSEQUENT EVENTS On March 1, 2017, pursuant to the terms of a convertible note, the Company issued 798,817 shares of common in stock to the note holder. Under the terms of the convertible note, the conversion price is fixed at $0.338 per share. The conversion of the note results in a $270,000 outstanding principal reduction in the note from $554,000 to $284,000. On March 28, 2017, pursuant to the terms of the Restricted Stock Grant Agreement awards, the Company issued 746,153 shares of restricted common stock. The recorded stock compensation costs at fair value was $3,752,000 and was expensed in the quarter ended September 30, 2016.

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of Sunworks, Inc., and its wholly owned operating subsidiaries, Sunworks United, Inc. (d/b/a Sunworks United), MD Energy, Inc., and Elite Solar Acquisition Sub, Inc. All material intercompany transactions have been eliminated upon consolidation of these entities.
Use of Estimates	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, warranty reserves, 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.
Revenue Recognition	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 in excess of billings”, represents revenues recognized in excess of amounts billed on contracts in progress. The Liability, “Billings in excess of costs”, represents billings in excess of revenues recognized on contracts in progress. At December 31, 2016 and December 31, 2015, the costs in excess of billings balance were $4,306,700 and $2,129,900, and the billings in excess of costs balance were $4,997,200 and $1,989,500, respectively. Residential contract revenues are recognized using the “completed contract” method of accounting. 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. Retention receivable is the amount withheld by a customer until a contract is completed. Retention receivables of $354,400 and $218,000 were included in the balance of trade accounts receivable as of December 31, 2016, and 2015, respectively.
Contract Receivable	Contract Receivable The Company performs ongoing credit evaluation of its customers. Management monitors outstanding receivables based on factors surrounding the credit risk of specific customers, historical trends, age of receivables and other information, and records bad debts using the allowance method. Accounts receivable are presented net of an allowance for doubtful accounts of $50,000 at December 30, 2016, and $0 at December 31, 2015. During calendar year 2016, $105,500 was recorded as bad debt expense compared to $0 in 2015.
Cash and Cash Equivalent	Cash and Cash Equivalent The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. Depreciation for property and equipment commences when it’s put into service and are depreciated using the straight line method over its estimated useful lives: Machinery & equipment 3-7 Years Furniture & fixtures 5-7 Years Computer equipment 3-5 Years Vehicles 5-7 Years Leaseholder improvements 3-5 Years Depreciation expense as of December 31, 2016 and 2015 was $323,100 and $51,100, respectively.
Concentration Risk	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 December 31, 2016, the cash balance in excess of the FDIC limits was $10,560,100. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk in these accounts.
Inventory	Inventory Inventory is valued at the lower of cost or market and is determined by the first-in, first-out method. Inventory primarily consists of panels, inverters, mounting racks and other materials.
Advertising and Marketing	Advertising and Marketing The Company expenses advertising and marketing costs as incurred. Advertising and marketing costs include printed material, direct mail, radio, telemarketing, tradeshow costs, magazine, and catalog advertisement. Advertising and marketing costs for the years ended December 31, 2016 and 2015 were $3,436,500 and $2,915,000, respectively.
Research and Development Costs	Research and Development Costs Research and development costs are expensed as incurred. These costs consist primarily of consulting fees, salaries and direct payroll related costs. The costs for the years ended December 31, 2016 and 2015 were $0 and $53,400, respectively.
Warranty Liability	Warranty Liability The Company establishes warranty liability reserves to provide for estimated future expenses as a result of installation and product defects, product recalls and litigation incidental to the Company’s business. Liability estimates are determined based on management’s judgment, considering such factors as historical experience, the likely current cost of corrective action, manufacturers’ and subcontractors’ participation in sharing the cost of corrective action, consultations with third party experts such as engineers, and discussions with the Company’s general counsel and outside counsel retained to handle specific product liability cases. Solar panel manufacturers currently provide substantial warranties between ten to twenty-five years with full reimbursement to replace and install replacement panels while inverter manufacturers currently provide warranties covering ten to fifteen year replacement and installation. Warranty costs and associated liabilities for the years ended December 31, 2016 and 2015 were $116,200 and $44,700, respectively.
Stock-Based Compensation	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 (Loss) Net Income per Share Calculations	Basic and Diluted Net (Loss) Income 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 net (loss) income per share. A net loss causes all outstanding common stock options, warrants, convertible preferred stock and convertible notes to be anti-dilutive. As a result, the basic and diluted losses per common share are the same for the year ended December 31, 2016. As of December 31, 2016, the potentially dilutive securities have been excluded from the computations of weighted average shares outstanding include 1,634,574 stock options, 1,811,539 restricted stock grants, shares underlying convertible notes and preferred stock. Dilutive per share amounts are computed using the weighted-average number of common shares outstanding and potentially dilutive securities, using the treasury stock method if their effect would be dilutive. The following schedule reconciles the denominators of the Company’s calculation for basic and diluted net income per share: Twelve months ended December 31, 2015 Shares used in basic per share computation 16,966,921 Effect of dilutive common stock options outstanding 599,677 Effect of dilutive conversion options 4,636,588 Effect of dilutive conversion of Series B Preferred Stock 1,506,024 Shares used in diluted per share computation 23,709,210
Long-Lived Assets	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.
Indefinite Lived Intangibles and Goodwill Assets	Indefinite Lived Intangibles and Goodwill Assets The Company accounts for business combinations under the acquisition method of accounting in accordance with ASC 805, “Business Combinations,” where the total purchase price is allocated to the tangible and identified intangible assets acquired and liabilities assumed based on their estimated fair values. The purchase price is allocated using the information currently available, and may be adjusted, up to one year from acquisition date, after obtaining more information regarding, among other things, asset valuations, liabilities assumed and revisions to preliminary estimates. The purchase price in excess of the fair value of the tangible and identified intangible assets acquired less liabilities assumed is recognized as goodwill. The Company tests for indefinite lived intangibles and goodwill impairment in the fourth quarter of each year and whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. In accordance with its policies, the Company performed a qualitative assessment of indefinite lived intangibles and goodwill at December 31, 2016 and 2015, and determined there was no impairment of indefinite lived intangibles and goodwill.
Fair Value of Financial Instruments	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 December 31,2016, 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.
Business Combinations	Business Combinations We allocate the fair value of purchase consideration to the tangible assets acquired, liabilities assumed and intangible assets acquired based on their estimated fair values. The excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. Such valuations require management to make significant estimates and assumptions, especially with respect to intangible assets. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired customer lists, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management’s estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. During the measurement period, which is one year from the acquisition date, we may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. Upon the conclusion of the measurement period, any subsequent adjustments are recorded to earnings.
Income Taxes	Income Taxes The Company uses the liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to financial statements carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. The measurement of deferred tax assets and liabilities is based on provisions of applicable tax law. The measurement of deferred tax assets is reduced, if necessary, by a valuation allowance based on the amount of tax benefits that, based on available evidence, is not expected to be realized.
Reclassifications	Reclassifications Certain reclassifications have been made to prior year’s financial statement to conform to classifications used in the current year.
Segment Reporting	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	New Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-2, which creates ASC Topic 842, “Leases.” This update increases transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. This guidance is effective for interim and annual reporting periods beginning after December 15, 2018. We are evaluating what impact, if any, the adoption of this guidance will have on our financial condition, results of operations, cash flows or financial disclosures. In March 2016, the FASB issued ASU No. 2016-9, which amends ASC Topic 718, “Compensation – Stock Compensation.” This amendment simplifies several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. This guidance is effective for interim and annual reporting periods beginning after December 15, 2016. We are evaluating what impact, if any, the adoption of this guidance will have on our financial condition, results of operations, cash flows or financial disclosures. In August 2016, the FASB issued ASU No. 2016-15 which amends ASC Topic 230, “Classification of Certain Cash Receipts and Cash Payments.” The amendments in this Update address eight specific cash flow issues with the objective of reducing the existing diversity in practice. The update outlines the classification of specific transactions as either cash inflows or outflows from financing activities, operating activities, investing activities or non-cash activities. This guidance is effective for interim and annual reporting periods beginning after December 15, 2017. We are evaluating what impact, if any, the adoption of this guidance will have on our financial condition, results of operations, cash flows or financial disclosures. In November 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash. Historically, there has been a diversity in practice in how changes in restricted cash are presented and classified in the statement of cash flows. The amendments in this update require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The amendments in this update are effective for public entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted. We are evaluating what impact, if any, the adoption of this guidance will have on our financial condition, results of operations, cash flows or financial disclosures. Management reviewed currently issued pronouncements during the year ended December 31, 2016, 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 consolidated financial statements.

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Schedule of Estimated Useful Lives Property, Plant and Equipment	Property and equipment are stated at cost. Depreciation for property and equipment commences when it’s put into service and are depreciated using the straight line method over its estimated useful lives: Machinery & equipment 3-7 Years Furniture & fixtures 5-7 Years Computer equipment 3-5 Years Vehicles 5-7 Years Leaseholder improvements 3-5 Years
Schedule of Earnings Per Share, Basic and Diluted	The following schedule reconciles the denominators of the Company’s calculation for basic and diluted net income per share: Twelve months ended December 31, 2015 Shares used in basic per share computation 16,966,921 Effect of dilutive common stock options outstanding 599,677 Effect of dilutive conversion options 4,636,588 Effect of dilutive conversion of Series B Preferred Stock 1,506,024 Shares used in diluted per share computation 23,709,210

Business Acquisition (Tables)

Business Acquisition (Tables)	12 Months Ended
	Dec. 31, 2016
Business Acquisition, Pro Forma Information	Year ended, December 31, 2015 Total revenues $ 66,981,000 Net Income 1,858,000 Basic and diluted net income per common share $ 0.10
MD Energy LLC [Member]
Schedule of Business Acquisitions, by Acquisition	The acquisition date estimated fair value of the consideration transferred consisted of the following: Closing cash payment 850, 000 Working capital surplus 437,000 Convertible promissory notes 2,650,000 Total purchase price $ 3,937,000 Tangible assets acquired $ 1,442,000 Liabilities assumed (799,000 ) Net tangible assets 643,000 Goodwill 3,294,000 Total purchase price $ 3,937,000
Plan B Enterprises Inc [Member]
Schedule of Business Acquisitions, by Acquisition	The acquisition date estimated fair value of the consideration transferred consisted of the following: Closing cash payment, net of recoverable of $137,000. $ 2,363,000 Preferred share value / Series B 4,500,000 Total purchase price 6,863,000 Tangible assets acquired 5,203,000 Liabilities assumed (3,674,000 ) Net tangible assets 1,529,000 Goodwill 5,334,000 Total purchase price $ 6,863,000

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment is summarized as follows at December 31, 2016 and 2015: 2016 2015 Leasehold improvements $ 420,200 $ 48,200 Vehicles & trailers 247,100 221,000 Machinery & equipment 844,900 273,900 Office equipment & furniture 396,600 277,600 Computers and software 118,600 65,600 2,027,400 886,300 Less accumulated depreciation (353,400 ) (141,100 ) $ 1,674,000 $ 745,200

Accounts Payable and Accrued 26

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Accounts payable and accrued liabilities at December 31, 2016 and 2015 are as follows: 2016 2015 Trade payables $ 11,797,200 $ 4,273,100 Accrued payroll, vacation and taxes 498,700 216,500 Accrued expenses and commissions 682,900 542,600 Total $ 12,978,800 $ 5,032,200

Loans Payable (Tables)

Loans Payable (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Loans Payable	As of December 31, 2016 and December 31, 2015, loans payable are summarized as follows: 2016 2015 Business line dated March 10, 2014 $ 0 $ 137,000 Business loan agreement dated March 14, 2014 62,700 88,000 Business loan agreement dated April 9, 2014 124,500 174,000 Equipment notes payable 526,200 61,000 Line of credit 0 1,800,000 Subtotal 713,400 2,260,000 Less: Current position (217,700 ) (2,028,000 ) Long-term position $ 495,700 $ 232,000

Convertible Promissory Notes (T

Convertible Promissory Notes (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Convertible Promissory Note	Convertible promissory note at December 31, 2016 and 2015 are as follows: 2016 2015 Convertible promissory notes payable $ 654,000 $ 850,000 Less, debt discount - - Convertible promissory notes payable, net $ 654,000 $ 850,000

Stock Options, Restricted Sto29

Stock Options, Restricted Stock and Warrants (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Stock Options Activity	A summary of the Company’s stock option activity and related information follows: December 31, 2016 December 31, 2015 Weighted Weighted Number average Number average of exercise of exercise Options price Options price Outstanding, beginning January 1, 2016 899,574 $ 1.30 957,266 $ 2.20 Granted 785,000 2.71 - - Exercised - - (53,649 ) 0.26 Forfeited (50,000 ) 2.68 Expired - - (4,043 ) 0.26 Outstanding, end of December 31, 2016 1,634,574 1.93 899,574 1.30 Exercisable at the end of December 31, 2016 1,043,212 1.45 822,650 1.13 Weighted average fair value of options granted during period 2.71 4.42
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range	The following summarizes the options to purchase shares of the Company’s common stock which were outstanding at December 31, 2016: Weighted Average Remaining Exercisable Stock Options Stock Options Contractual Prices Outstanding Exercisable Life (years) $ 1.30 576,923 576,923 0.58 $ 0.26 192,308 192,308 2.00 $ 0.47 53,419 53,419 3.73 $ 4.42 76,924 52,969 4.94 $ 2.68 545,000 147,208 4.28 $ 3.03 40,000 5,778 4.58 $ 2.88 50,000 8,403 4.67 $ 3.10 50,000 4,167 4.84 $ 2.39 50,000 2,037 4.88 $ 1,634,574 1,043,212
Schedule of Share-based Compensation, Warrant Activity	A summary of the Company’s warrant activity and related information follows: December 31, 2016 December 31, 2015 Weighted Weighted Number average Number average of exercise of exercise Warrants price Warrants price Outstanding, beginning of period 2,997,000 - $ Granted - 4.15 3,000,000 4.15 Exercised - 4.15 (3,000 ) 4.15 Expired - - Outstanding, end of period 2,997,000 $ 4.15 2,997,000 $ 4.15 Exercisable at the end of period 2,997,000 $ 4.15 2,997,000 $ 4.15 Weighted average fair value of options granted during the period $ 4.15 $ 4.15

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the year ended December 31, 2016 and 2015 due to the following: 2016 2015 Net income (loss) $ (3,705,000 ) $ 415,000 Depreciation and amortization 128,000 301,000 Stock Compensation Expense 2,386,000 53,000 (Gain) Loss on Derivative - (27,000 ) Amortization of Debt Discount 379,000 466,000 Gain/Loss on Settlement of Debt - - Research and development costs - - Acquisition change in tax method - - Other - - Valuation Allowance 812,000 (1,208,000 ) Income tax expense $ - $ -
Schedule of Net Deferred Tax Assets and Liabilities	Net deferred tax assets consist of the following components as of December 31, 2016 and 2015: 2016 2015 Deferred tax assets: NOL carryover $ 2,473,000 $ 1,761,000 R&D carryover 172,000 167,000 Other 125,000 30,000 Deferred tax liabilities: Depreciation (180,000 ) (180,000 ) 2,590,000 1,778,000 Less valuation allowance (2,590,000 ) (1,778,000 ) Net deferred tax asset $ - $ -

Commitments And Contingencies (

Commitments And Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule of Future Minimum Rental Payments Operating Leases	At December 31, 2016, commitments for minimum property rental were as follows: For the twelve months ended: 2017 $ 722,500 2018 688,700 2019 515,200 2020 495,100 2021 and thereafter 370,000 Total $ 2,791,500
Vehicles [Member]
Schedule of Future Minimum Rental Payments Operating Leases	At December 31, 2016, commitments for minimum vehicle payments were as follows: For the twelve months ended: 2017 $ 431,800 2018 367,800 2019 125,000 2020 23,700 2021 and thereafter 21,700 Total $ 970,000

Major Customer_Suppliers (Table

Major Customer/Suppliers (Tables)	12 Months Ended
	Dec. 31, 2016
Risks and Uncertainties [Abstract]
Schedule of Concentration of Risk, by Risk Factor	For the years ended December 31, 2016 and 2015 the following suppliers represented more than 10% of direct material costs: 2016 2015 SunPower 36.3 % 22.9 % Canadian Solar 4.7 % 10.7 %

Summary of Significant Accoun33

Summary of Significant Accounting Policies (Details Narrative)	12 Months Ended
	Dec. 31, 2016USD ($)Segmentshares	Dec. 31, 2015USD ($)
Costs in excess of billings, current	$ 4,307,000	$ 2,130,000
Billings in excess of cost, current	4,997,000	1,990,000
Other receivables, net, current	354,400	218,000
Allowance for doubtful accounts receivable	50,000	0
Bad debts	50,000
Depreciation expense	323,100	51,100
Fdic limits	10,560,100
Advertising and marketing expenses	3,436,500	2,915,000
Research and development expense		53,000
Standard product warranty description	Solar panel manufacturers currently provide substantial warranties between ten to twenty-five years with full reimbursement to replace and install replacement panels while inverter manufacturers currently provide warranties covering ten to fifteen year replacement and installation.
Product warranty accrual, current	$ 116,200	$ 44,700
Number of reportable segments | Segment	1
Equity Option [Member]
Antidilutive securities excluded from computation of earnings per share, amount (in shares) | shares	1,634,574
Restricted Stock [Member]
Antidilutive securities excluded from computation of earnings per share, amount (in shares) | shares	1,811,539
Solar Panels [Member] | Minimum [Member]
Standard product warranty, term	10 years
Solar Panels [Member] | Maximum [Member]
Standard product warranty, term	25 years
Inverter [Member] | Minimum [Member]
Standard product warranty, term	10 years
Inverter [Member] | Maximum [Member]
Standard product warranty, term	15 years

Summary of Significant Accoun34

Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2016
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	7 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	7 years
Computer Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Computer Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Vehicles [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Vehicles [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	7 years
Leaseholder Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Leaseholder Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years

Summary of Significant Accoun35

Summary of Significant Accounting Policies - Schedule of Earnings Per Share, Basic and Diluted (Details) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Shares used in basic per share computation	20,227,239	16,966,921
Effect of dilutive common stock options outstanding	599,677
Effect of dilutive conversion options	4,636,588
Effect of dilutive conversion of Series B Preferred Stock	1,506,028
Shares used in diluted per share computation	23,709,210

Business Acquisition (Details N

Business Acquisition (Details Narrative) - USD ($) $ in Thousands	Dec. 01, 2015	Dec. 01, 2015	Mar. 02, 2015	Feb. 28, 2015
MD Energy LLC [Member]
Business acquisition, percentage of voting interests acquired			100.00%	100.00%
Payments to acquire businesses, gross			$ 850
Business combination, consideration transferred, liabilities incurred			2,650
Business combination, consideration transferred, other			437
Business combination, recognized identifiable assets acquired, goodwill, and liabilities assumed, net			$ 3,937
Plan B Enterprises Inc [Member]
Business acquisition, percentage of voting interests acquired	100.00%	100.00%
Business combination, recognized identifiable assets acquired, goodwill, and liabilities assumed, net	$ 6,863	$ 6,863
Owned subsidiary for cash	2,500	$ 2,500
Plan B Enterprises Inc [Member]
Payments to acquire businesses, gross	2,363
Business combination, consideration transferred, recoverable	137
Business combination, consideration transferred, equity interests issued and issuable	4,500
Transaction value for accounting purposes fair value	$ 7,000
Plan B Enterprises Inc [Member] | Convertible Preferred Stock [Member]
Business acquisition, equity interest issued or issuable, number of shares		1,506,024

Business Acqusition - Schedule

Business Acqusition - Schedule of Business Acquisitions, by Acquisition (Details) - USD ($) $ in Thousands	Dec. 01, 2015	Mar. 02, 2015	Dec. 31, 2016	Dec. 31, 2015
Goodwill			$ 11,364	$ 11,364
MD Energy LLC [Member]
Closing cash payment		$ 850
Working capital surplus		437
Convertible promissory notes		2,650
Total purchase price		3,937
Tangible assets acquired		1,442
Liabilities assumed		(799)
Net tangible assets		643
Goodwill		3,294
Total purchase price		$ 3,937
Plan B Enterprises Inc [Member]
Closing cash payment	$ 2,363
Preferred share value / Series B	4,500
Total purchase price	6,863
Plan B Enterprises Inc [Member]
Tangible assets acquired	5,203
Liabilities assumed	(3,674)
Net tangible assets	1,529
Goodwill	5,334
Total purchase price	$ 6,863

Business Acqusition - Schedul38

Business Acqusition - Schedule of Business Acquisitions, by Acquisition (Details) (Parenthetical) $ in Thousands	Dec. 01, 2015USD ($)
Plan B Enterprises Inc [Member]
Business combination, consideration transferred, recoverable	$ 137

Business Acquisition - Business

Business Acquisition - Business Acquisition, Pro Forma Information (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)$ / shares
Business Combinations [Abstract]
Total revenues	$ 66,981
Net loss	$ 1,858
Basic and diluted net loss per common share | $ / shares	$ 0.10

Property and Equipment, Net (De

Property and Equipment, Net (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
Depreciation	$ 323,100	$ 51,100

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Property and equipment, gross	$ 2,027,400	$ 886,000
Less accumulated depreciation	(353,400)	(141,100)
Property and equipment, net	1,674,000	745,000
Leasehold Improvements [Member]
Property and equipment, gross	420,200	48,200
Vehicles and Trailers [Member]
Property and equipment, gross	247,100	221,000
Machinery and Equipment [Member]
Property and equipment, gross	844,900	273,900
Office Equipment and Furniture [Member]
Property and equipment, gross	396,600	277,600
Computers and Software [Member]
Property and equipment, gross	$ 118,600	$ 65,600

Accounts Payable and Accrued 42

Accounts Payable and Accrued Liabilities - Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Trade payables	$ 11,797,200	$ 4,273,100
Accrued payroll, vacation and taxes	498,700	216,500
Accrued expenses and commissions	682,900	542,600
Total	$ 12,979,000	$ 5,033,000

Loans Payable (Details Narrativ

Loans Payable (Details Narrative) - USD ($)	Dec. 23, 2016	Nov. 14, 2016	Sep. 08, 2016	Jan. 05, 2016	Apr. 09, 2014	Mar. 14, 2014	Mar. 10, 2014	Oct. 31, 2014	Dec. 31, 2015	Dec. 31, 2016
Loans payable, current									$ 2,028,000	$ 218,000
Loan Agreement [Member]
Debt instrument, face amount	$ 172,000	$ 58,600	$ 174,000	$ 182,000
Debt instrument, interest rate, stated percentage	4.99%	0.00%	5.50%	5.50%
Debt instrument, periodic payment	$ 11,900	$ 1,200	$ 4,000	$ 4,200
Debt instrument, maturity date	Sep. 30, 2020	Nov. 13, 2020	Jan. 15, 2020	Jan. 15, 2020
Loans payable, current										143,400
Loan Agreement 1 [Member]
Loans payable, current										164,100
Loan Agreement 2 [Member]
Loans payable, current										56,400
Loan Agreement 3 [Member]
Loans payable, current										162,300
Notes Payable to Banks [Member]
Debt instrument, face amount					$ 250,000	$ 131,000
Debt instrument, interest rate, stated percentage					4.95%	4.95%
Debt instrument, periodic payment					$ 4,700	$ 2,500
Debt instrument, maturity date					Apr. 9, 2019	Mar. 14, 2019
Debt instrument, collateral					The loan is secured by the inventory and equipment	secured by the equipment
Notes Payable, Other Payables [Member]
Debt instrument, periodic payment								$ 1,500
Debt instrument, collateral								secured by transportation equipment
Debt instrument, maturity date, description								other
Note Dated March 14, 2014 [Member] | Notes Payable to Banks [Member]
Loans payable, current										62,700
Note Dated April 9, 2014 [Member] | Notes Payable to Banks [Member]
Loans payable, current										$ 124,500
Line of Credit [Member]
Line of credit facility, maximum borrowing capacity							$ 200,000
Line of credit facility, expiration date							Mar. 10, 2016		Nov. 30, 2017
Proceeds from lines of credit									$ 1,800,000
Line of credit facility, collateral									Loans are secured by a security interest in the Company’s cash accounts held with the Lender.
Line of Credit [Member] | Letter of Credit [Member]
Line of credit facility, maximum borrowing capacity									$ 2,500,000
Line of Credit [Member] | Line Of Credit March 14 2014 [Member]
Line of credit, current									$ 137,000
Line of Credit [Member] | Minimum [Member]
Short-term debt, percentage bearing variable interest rate							4.75%

Loans Payable - Schedule of Loa

Loans Payable - Schedule of Loans Payable (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Loan payable Subtotal	$ 713,400	$ 2,260,000
Less: Current position	(218,000)	(2,028,000)
Long-term position	496,000	232,000
Business Line Dated March 10, 2014 [Member]
Loan payable Subtotal	0	137,000
Business Loan Agreement Dated March 14, 2014 [Member]
Loan payable Subtotal	62,700	88,000
Business Loan Agreement Dated April 9, 2014 [Member]
Loan payable Subtotal	124,500	174,000
Equipment Notes Payable [Member]
Loan payable Subtotal	526,200	61,000
Line of Credit [Member]
Loan payable Subtotal	$ 0	$ 1,800,000

Loans Payable - Schedule of L45

Loans Payable - Schedule of Loans Payable (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Business Line Dated March 10, 2014 [Member]
Loan dated	Mar. 10, 2014	Mar. 10, 2014
Business Loan Agreement Dated March 14, 2014 [Member]
Loan dated	Mar. 14, 2014	Mar. 14, 2014
Business Loan Agreement Dated April 9, 2014 [Member]
Loan dated	Apr. 9, 2014	Apr. 9, 2014

Acquisition Convertible Promi46

Acquisition Convertible Promissory Note (Details Narrative) - USD ($)	Feb. 29, 2016	Mar. 31, 2015	Feb. 28, 2015	Jan. 31, 2014	Nov. 30, 2015	Mar. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 30, 2015	Mar. 02, 2015	Dec. 31, 2014
Debt conversion, converted instrument, shares issued								1,175,517
Convertible promissory notes								$ 850,000
Amortization of debt discount (premium)							959,000	1,186,000
Solar United Network Inc [Member]
Business acquisition, percentage of voting interests acquired				100.00%
Solar United Network Inc [Member] | Convertible Debt [Member]
Debt instrument, interest rate, stated percentage				4.00%
Debt instrument, face amount				$ 1,750,000
Debt instrument, convertible, conversion price				$ 0.52
Debt instrument, convertible, terms of conversion feature				The conversion price is $0.52 per share until March 30, 2015, which was amended to extend to March 31, 2016.
Debt instrument, term				5 years
Debt instrument, maturity date				Mar. 31, 2016
Debt conversion, original debt, amount	$ 750,000					$ 625,000		$ 375,000
Debt conversion, converted instrument, shares issued	1,442,308					1,201,923		721,154
Convertible promissory notes								$ 750,000			$ 1,125,000
Amortization of debt discount (premium)							0		$ 234,000
MD Energy LLC [Member]
Business acquisition, percentage of voting interests acquired			100.00%							100.00%
MD Energy LLC [Member] | Convertible Debt [Member]
Debt instrument, interest rate, stated percentage			4.00%
Debt instrument, face amount			$ 2,650,000				3,261,500
Debt instrument, convertible, conversion price			$ 2.60
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. The conversion price is $2.60 per share.
Debt instrument, term		2 years
Debt instrument, maturity date			Feb. 28, 2020
Debt conversion, original debt, amount					$ 883,000
Debt conversion, converted instrument, shares issued					339,743
Amortization of debt discount (premium)							$ 959,500	$ 952,000
Debt instrument, payment terms			Commencing with the quarter ending on June 30, 2017, the Company will make quarterly payments of interest accrued on the convertible note during the prior quarter plus $221,000 with the final payment of all outstanding principal and accrued but unpaid interest on the convertible note due and payable on February 28, 2020 (the maturity date).
Debt final payment of outstanding principal and interest			$ 221,000
MD Energy LLC [Member] | Convertible Debt [Member] | Maximum [Member]
Debt instrument, convertible, conversion price							$ 5.80
Debt conversion, converted instrument, shares issued							1,019,231

Convertible Promissory Notes (D

Convertible Promissory Notes (Details Narrative) - USD ($)	Dec. 04, 2014	Feb. 11, 2014	Jan. 31, 2014	Jan. 29, 2014	Mar. 01, 2013	Mar. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2014
Debt conversion, converted instrument, shares issued								1,175,517
Convertible notes payable							$ 654,000	$ 850,000
Debt Issued On March 1, 2013 [Member] | Convertible Notes Payable [Member]
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 was convertible into shares of common stock of the Company at a price equal to a variable conversion price equal to the lesser of $0.52 per share or the lowest closing price after the effective date.
Debt instrument, convertible, conversion price					$ 0.52
Debt instrument, maturity date					Mar. 31, 2015
Debt conversion, converted instrument, shares issued					16,987
Accrued interest					$ 800
Debt conversion, original debt, amount					$ 8,000
Debt Issued On January 29, 2014 [Member] | Convertible Notes Payable [Member]
Debt instrument, interest rate, stated percentage				10.00%
Debt instrument, face amount				$ 100,000
Debt instrument, convertible, conversion price				$ 0.338
Debt conversion, converted instrument, shares issued	192,543							97,633
Accrued interest								$ 3,000
Convertible notes payable								30,000	$ 30,000
Debt Issued On January 29, 2014 [Member] | Convertible Notes Payable [Member] | Principal [Member]
Debt conversion, original debt, amount	$ 60,000
Debt Issued On January 29, 2014 [Member] | Convertible Notes Payable [Member] | Interest [Member]
Debt conversion, original debt, amount	$ 5,000
Debt Issued On January 29_ 2014 [Member] | Convertible Notes Payable [Member]
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 Issued On January 31, 2014 [Member] | Convertible Notes Payable [Member]
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			$ 1.30							$ 0.338
Debt instrument, maturity date			Oct. 28, 2014				Jun. 30, 2019
Debt conversion, converted instrument, shares issued							711,586
Accrued interest							$ 45,000
Convertible notes payable							196,000
Debt instrument, maturity date, description			The note matured on October 28, 2014, with an extension of three months. The note matured on January 31, 2015, and was extended to June 30, 2016, and in March 2016 was subsequently extended to June 30, 2019 with zero interest.
Interest expense, debt							11,000	75,000
Remaining principal balance							554,000
Debt Issued On February 11, 2014 [Member] | Convertible Notes Payable [Member]
Debt instrument, interest rate, stated percentage		10.00%
Debt instrument, face amount		$ 100,000
Proceeds from convertible debt		$ 20,000				$ 80,000	100,000
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		$ 1.30								$ 0.338
Debt instrument, maturity date		Jun. 30, 2019
Debt instrument, maturity date, description		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 from the effective date of each advance. The note matured on various dates in 2014, and was extended to September 30, 2016, and in March 2016 was subsequently extended to June 30, 2019 with zero interest.
Interest expense, debt							$ 0	$ 10,000

Convertible Promissory Notes -

Convertible Promissory Notes - Schedule of Convertible Promissory Note (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
Convertible promissory notes payable	$ 654,000	$ 850,000
Less, debt discount
Convertible promissory notes payable, net	$ 654,000	$ 850,000

Capital Stock (Details Narrativ

Capital Stock (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Nov. 25, 2015	Feb. 25, 2015	Dec. 31, 2016	Dec. 31, 2015
Stockholders' equity, reverse stock split		26:1 reverse stock split
Number of common stock issued during period				1,175,517
Convertible promissory notes aggregate amount			$ 2,154	$ 1,300
Restricted common stock, shares				11,583
Stock compensation costs			5,584	$ 6,041
Number of common stock shares issued				3,000,000
Common stock price per share				$ 4.15
Proceeds from issuance of sale of equity				$ 11,579
Number of common stock shares issued for service				57,529
Number of common stock shares issued for service value				$ 239
Restricted common stock shares value				3
Common stock shares issued for conversion of restricted common stock for commitment fees				$ 3,000
Common stock shares issued for conversion of restricted common stock for commitment fees, shares				12
Common stock shares issued for cashless exercise of options				53,649
Contributed capital received				$ 39
Stockholders' equity, reverse stock split shares				3,004
Preferred stock, par or stated value per share			$ 0.001	$ 0.001
Preferred stock, shares authorized			5,000,000	5,000,000
Stock issued during period, value, acquisitions				$ 4,500
Series B Preferred Stock [Member]
Preferred stock, par or stated value per share	$ 0.001
Preferred stock, shares authorized	1,700,000
Preferred stock, voting rights	Holders will be entitled to convert each share of Series B Preferred Stock into one (1) share of Common Stock, and will also be entitled to vote together with the holders Common Stock on all matters submitted to shareholders at a rate of one (1) vote for each share of Series B Preferred Stock. In addition, so long as at least 100,000 shares of Series B Preferred Stock are outstanding, the Company may not, without the consent of the Holders of at least a majority of the shares of Series B Preferred Stock then outstanding
Stock issued during period, shares, acquisitions, shares				1,506,024
Stock issued during period, value, acquisitions				$ 4,500
March 2017 [Member]
Restricted common stock, shares			746,153
Common Stock [Member]
Number of share of common stock issued			379,491
Stock compensation costs			$ 5,584
Number of common stock shares issued				3,000,000
Number of common stock shares issued for service				57,529
Number of common stock shares issued for service value
Stockholders' equity, reverse stock split shares				3,004
Stock issued during period, shares, acquisitions, shares
Stock issued during period, value, acquisitions
Convertible Promissory Notes One [Member]
Number of common stock issued during period			1,442,309
Price per share			$ 0.52
Convertible promissory notes aggregate amount			$ 750
Convertible Promissory Notes Two [Member]
Number of common stock issued during period			711,586
Price per share			$ 0.338
Convertible promissory notes aggregate amount			$ 241

Stock Options, Restricted Sto50

Stock Options, Restricted Stock Warrants (Details Narrative) - USD ($)	Aug. 31, 2016	Feb. 01, 2015	Sep. 30, 2014	May 31, 2016	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Number of non-qualified stock options outstanding to purchase shares of common stock					1,634,574			1,634,574	899,574	957,266
Stock based compensation for issued options								$ 457	$ 136
Share-based compensation								$ 6,041,000	$ 136,000
Warrants [Member]
Number of common stock purchase warrants outstanding								2,997,000	3,000,000
Warrant exercise price per share									$ 4.15
Stock Option [Member]
Number of non-qualified stock options outstanding to purchase shares of common stock					1,634,574			1,634,574
Stock options vest at verious time and exercisable period								7 years
Aggregate instrinsic value of options outstanding					$ 573,300			$ 573,300	$ 2,042,000
Share price per share					$ 2			$ 2	$ 3.70
Share-based compensation								$ 222,000
Stock Option [Member] | Minimum [Member]
Exercise price per share					0.26			$ 0.26
Stock Option [Member] | Maximum [Member]
Exercise price per share					$ 4.42			$ 4.42
Restricted Stock [Member] | March 2017 [Member]
Stock issued during period, shares, restricted stock award, net of forfeitures, shares								746,153
Restricted Stock [Member] | James B. Nelson [Member]
Exercise price per share											$ 0.47
Share-based compensation arrangement by share-based payment award, number of shares authorized											769,230
Market capitalization exceeded			$ 10,000,000							$ 10,000,000
Stock issued during period, shares, restricted stock award, net of forfeitures, shares										384,615
Stock issued during period, value, restricted stock award, net of forfeitures										$ 786,000
Restricted Stock [Member] | James B. Nelson [Member] | Trailing Twelve Month Period [Member]
Market capitalization exceeded										$ 2,000,000
Stock issued during period, shares, restricted stock award, net of forfeitures, shares										384,615
Share-based compensation arrangement by share-based payment award, terms of award										Exceeds $2 million for a trailing twelve-month period and the sooner of Mr. Nelson’s retirement, change of control, or January 2019, the Company will issue an additional 384,615 shares of the Company’s common stock to Mr. Nelson.
Restricted Stock [Member] | Chief Executive Officer [Member] | 2016 Equity Incentive Plan [Member]
Exercise price per share	$ 2.90
Stock issued during period, shares, restricted stock award, net of forfeitures, shares	250,000
Share-based compensation								$ 55,800
Restricted Stock [Member] | Shareholders [Member]
Exercise price per share										$ 5.12
Share-based compensation arrangement by share-based payment award, number of shares authorized							276,924			276,924
Stock issued during period, shares, restricted stock award, net of forfeitures, shares					553,845				276,924
Share-based compensation arrangement by share-based payment award, terms of award										a) If the Company’s aggregate net income from operations, for any trailing four (4) quarters equals or exceeds $2 million, the Company will issue each Sunworks United Shareholder 92,308 shares of common stock and 276,924 shares in the aggregate; b) If the Company’s aggregate net income from operations, for any trailing four (4) quarters exceeds $3 million, the Company will issue each Sunworks United Shareholder 92,308 shares and 276,924 shares of common stock in the aggregate; c) If the Company’s aggregate net income from operations, for any trailing four (4) quarters exceeds $4 million, the Company will issue each Sunworks United Shareholder 92,307 and 276,924 shares in the aggregate.
Share-based compensation						$ 2,837,000			$ 100,000
Restricted Stock [Member] | Shareholders [Member] | Trailing Four Quarters Equals 1 [Member]
Stock issued during period, shares, restricted stock award, net of forfeitures, shares										92,308
Stock issued during period, value, restricted stock award, net of forfeitures										$ 2,000,000
Restricted Stock [Member] | Shareholders [Member] | Trailing Four Quarters Equals 2 [Member]
Stock issued during period, shares, restricted stock award, net of forfeitures, shares										92,308
Stock issued during period, value, restricted stock award, net of forfeitures										$ 3,000,000
Restricted Stock [Member] | Shareholders [Member] | Trailing Four Quarters Equals 3 [Member]
Stock issued during period, shares, restricted stock award, net of forfeitures, shares										92,307
Stock issued during period, value, restricted stock award, net of forfeitures										$ 4,000,000
Restricted Stock [Member] | Employees [Member]
Exercise price per share										$ 5.12
Share-based compensation arrangement by share-based payment award, number of shares authorized					51,280			51,280		38,462
Stock issued during period, shares, restricted stock award, net of forfeitures, shares					115,385		64,105			64,105
Share-based compensation arrangement by share-based payment award, terms of award										a) If the Company’s aggregate net income from operations, for any trailing four (4) quarters equals or exceeds $2 million, the Company will issue to each employee 12,821 shares of common stock and 64,105 shares in the aggregate; b) If the Company’s aggregate net income from operations, for any trailing four (4) quarters exceeds $3 million, the Company will issue each employee 12,821 shares of common stock and 64,105 shares in the aggregate; c) If the Company’s aggregate net income from operations, for any trailing four (4) quarters exceeds $4 million, the Company will issue each employee 12,820 and 51,280 shares in the aggregate.
Share-based compensation						591,000			$ 33,000
Restricted Stock [Member] | Employees [Member] | March 2017 [Member]
Share-based compensation arrangement by share-based payment award, number of shares authorized					115,385			115,385
Stock issued during period, shares, restricted stock award, net of forfeitures, shares								553,846
Restricted Stock [Member] | Employees [Member] | Trailing Four Quarters Equals 1 [Member]
Stock issued during period, shares, restricted stock award, net of forfeitures, shares										12,821
Stock issued during period, value, restricted stock award, net of forfeitures										$ 2,000,000
Restricted Stock [Member] | Employees [Member] | Trailing Four Quarters Equals 2 [Member]
Stock issued during period, shares, restricted stock award, net of forfeitures, shares										12,821
Stock issued during period, value, restricted stock award, net of forfeitures										$ 3,000,000
Restricted Stock [Member] | Employees [Member] | Trailing Four Quarters Equals 3 [Member]
Stock issued during period, shares, restricted stock award, net of forfeitures, shares										12,820
Stock issued during period, value, restricted stock award, net of forfeitures										$ 4,000,000
Restricted Stock [Member] | Chief Financial Officer [Member]
Exercise price per share		$ 4.21
Share-based compensation arrangement by share-based payment award, number of shares authorized		115,385
Stock issued during period, shares, restricted stock award, net of forfeitures, shares		115,385		379,491	38,462		76,723
Share-based compensation arrangement by share-based payment award, terms of award		a) If the Company’s aggregate net income from operations, for any trailing four (4) quarters equals or exceeds $2 million, the Company will issue 38,462 shares of common stock; b) If the Company’s aggregate net income from operations, for any trailing four (4) quarters exceeds $3 million, the Company will issued 38,462 shares of common stock; c) If the Company’s aggregate net income from operations, for any trailing four (4) quarters exceeds $4 million, the Company will issue 38,461.
Share-based compensation						$ 324,000
Restricted Stock [Member] | Chief Financial Officer [Member] | March 2017 [Member]
Stock issued during period, shares, restricted stock award, net of forfeitures, shares								76,923
Restricted Stock [Member] | Chief Financial Officer [Member] | Trailing Four Quarters Equals 1 [Member]
Stock issued during period, shares, restricted stock award, net of forfeitures, shares		38,462
Stock issued during period, value, restricted stock award, net of forfeitures		$ 2,000,000
Restricted Stock [Member] | Chief Financial Officer [Member] | Trailing Four Quarters Equals 2 [Member]
Stock issued during period, shares, restricted stock award, net of forfeitures, shares		38,462
Stock issued during period, value, restricted stock award, net of forfeitures		$ 3,000,000
Restricted Stock [Member] | Chief Financial Officer [Member] | Trailing Four Quarters Equals 3 [Member]
Stock issued during period, shares, restricted stock award, net of forfeitures, shares		38,461
Stock issued during period, value, restricted stock award, net of forfeitures		$ 4,000,000
Restricted Stock [Member] | Maximum [Member] | Chief Executive Officer [Member] | 2016 Equity Incentive Plan [Member]
Ownership percent	50.00%

Stock Options, Restricted Sto51

Stock Options, Restricted Stock Warrants - Schedule of Share-based Compensation, Stock Options (Details) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Options, Outstanding, beginning	899,574	957,266
Number of Options, Granted	785,000
Number of Options, Exercised		(53,649)
Number of Options, Forfeited	(50,000)
Number of Options, Expired		(4,043)
Number of Options, Outstanding, ending	1,634,574	899,574
Number of Options, Exercisable at the end	1,043,212	822,650
Weighted Average Exercise Price, Outstanding, beginning	$ 1.30	$ 2.20
Weighted Average Exercise Price, Granted	2.71
Weighted Average Exercise Price, Exercised		0.26
Weighted Average Exercise Price, Forfeited	2.68
Weighted Average Exercise Price, Expired		0.26
Weighted Average Exercise Price, Outstanding, ending	1.93	1.30
Weighted Average Exercise Price, Exercisable at the end	$ 1.45	$ 1.13
Weighted average fair value of options granted during period	2 years 8 months 16 days	4 years 5 months 1 day

Stock Options, Restricted Sto52

Stock Options, Restricted Stock Warrants - Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range (Details)	12 Months Ended
	Dec. 31, 2016$ / sharesshares
Stock Options Outstanding	1,634,574
Stock Options Exercisable	1,043,212
Exercisable Price 1 [Member]
Exercisable Prices | $ / shares	$ 1.30
Stock Options Outstanding	576,923
Stock Options Exercisable	576,923
Weighted Average Remaining Contractual Life (years)	6 months 29 days
Exercisable Price 2 [Member]
Exercisable Prices | $ / shares	$ 0.26
Stock Options Outstanding	192,308
Stock Options Exercisable	192,308
Weighted Average Remaining Contractual Life (years)	2 years
Exercisable Price 3 [Member]
Exercisable Prices | $ / shares	$ 0.47
Stock Options Outstanding	53,419
Stock Options Exercisable	53,419
Weighted Average Remaining Contractual Life (years)	3 years 8 months 23 days
Exercisable Price 4 [Member]
Exercisable Prices | $ / shares	$ 4.42
Stock Options Outstanding	76,924
Stock Options Exercisable	52,969
Weighted Average Remaining Contractual Life (years)	4 years 11 months 9 days
Exercisable Price 5 [Member]
Exercisable Prices | $ / shares	$ 2.68
Stock Options Outstanding	545,000
Stock Options Exercisable	147,208
Weighted Average Remaining Contractual Life (years)	4 years 3 months 11 days
Exercisable Price 6 [Member]
Exercisable Prices | $ / shares	$ 3.03
Stock Options Outstanding	40,000
Stock Options Exercisable	5,778
Weighted Average Remaining Contractual Life (years)	4 years 6 months 29 days
Exercisable Price 7 [Member]
Exercisable Prices | $ / shares	$ 2.88
Stock Options Outstanding	50,000
Stock Options Exercisable	8,403
Weighted Average Remaining Contractual Life (years)	4 years 8 months 1 day
Exercisable Price 8 [Member]
Exercisable Prices | $ / shares	$ 3.10
Stock Options Outstanding	50,000
Stock Options Exercisable	4,167
Weighted Average Remaining Contractual Life (years)	4 years 10 months 2 days
Exercisable Price 9 [Member]
Exercisable Prices | $ / shares	$ 2.39
Stock Options Outstanding	50,000
Stock Options Exercisable	2,037
Weighted Average Remaining Contractual Life (years)	4 years 10 months 17 days

Stock Options, Restricted Sto53

Stock Options, Restricted Stock Warrants - Schedule of Share-based Compensation, Warrant Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Stock Options Restricted Stock Warrants - Schedule Of Share-based Compensation Warrant Activity Details
Number of Warrants, Outstanding, beginning of period	2,997,000
Number of Warrants, Granted		3,000,000
Number of Warrants, Exercised		(3,000)
Number of Warrants, Expired
Number of Warrants, Outstanding, end of period	2,997,000	2,997,000
Number of Warrants, Exercisable at the end of period	2,997,000	2,997,000
Weighted average exercise price, Outstanding, beginning of period
Weighted average exercise price, Granted	4.15	4.15
Weighted average exercise price, Exercised	4.15	4.15
Weighted average exercise price, Expired
Weighted average exercise price, Outstanding, end of period	4.15
Weighted average exercise price Exercisable at the end of period	$ 4.15	$ 4.15
Weighted average fair value of options granted during the period	4 years 1 month 24 days	4 years 1 month 24 days

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Operating loss carryforwards		$ 7,200
Operating loss carryforward expiration date	2,036

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Net income (loss)	$ (3,705)	$ 415
Depreciation and amortization	128	301
Stock Compensation Expense	2,386	53
(Gain) Loss on Derivative		(27)
Amortization of Debt Discount	379	466
Gain/Loss on Settlement of Debt
Research and development costs
Acquisition change in tax method
Other
Valuation Allowance	812	(1,208)
Income tax expense

Income Taxes - Schedule of Net

Income Taxes - Schedule of Net Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Deferred tax assets NOL carryover	$ 2,473	$ 1,761
Deferred tax assets R&D carryover	172	167
Deferred tax assets Other	125	30
Deferred tax liabilities Depreciation	(180)	(180)
Net deferred tax liabilities	2,590	1,778
Less valuation allowance	(2,590)	(1,778)
Net deferred tax asset

Commitments And Contingencies57

Commitments And Contingencies (Details Narrative)	12 Months Ended
	Dec. 31, 2016USD ($)ft²
Office and Warehouse [Member] | Roseville, California [Member]
Area of real estate property | ft²	27,530
Operating lease monthly rent expense	$ 19,800
Lease expiration	December 2,021
Office and Warehouse [Member] | Rocklin, California [Member]
Area of real estate property | ft²	2,846
Operating lease monthly rent expense	$ 8,555
Lease expiration	May 2,021
Office and Warehouse [Member] | Rocklin, California 1 [Member]
Area of real estate property | ft²	5,304
Operating lease monthly rent expense	$ 5,569
Lease expiration	May 2,021
Office and Warehouse [Member] | Rocklin, California 1 [Member] | Sublessee [Member]
Operating lease monthly rent expense	$ 5,304
Lease expiration	August 2,017
Office and Warehouse [Member] | Reno, Nevada [Member]
Area of real estate property | ft²	7,000
Operating lease monthly rent expense	$ 4,200
Lease expiration	December 2,018
Office and Warehouse [Member] | Rancho Cucamonga [Member]
Area of real estate property | ft²	3,179
Operating lease monthly rent expense	$ 4,046
Lease expiration	October 2,017
Office and Warehouse [Member] | Rancho Cucamonga, California [Member]
Area of real estate property | ft²	15,600
Operating lease monthly rent expense	$ 8,000
Lease expiration	December 2,018
Office and Warehouse [Member] | Turlock, California [Member]
Area of real estate property | ft²	2,437
Operating lease monthly rent expense	$ 1,200
Lease expiration	January 2,019
Office and Warehouse [Member] | Tulare, California [Member]
Area of real estate property | ft²	5,000
Operating lease monthly rent expense	$ 4,250
Lease expiration	July 2,019
Office and Warehouse [Member] | Campbell [Member]
Area of real estate property | ft²	3,560
Office and Warehouse [Member] | San Jose[Member]
Operating lease monthly rent expense	$ 1,826
Lease expiration	January 2,017
Office and Warehouse [Member] | San Jose, California [Member]
Area of real estate property | ft²	800
Operating lease monthly rent expense	$ 800
Lease expiration	June 2,017
Vehicles [Member]
Operating lease monthly rent expense	$ 1,000
Vehicles [Member] | Minimum [Member]
Lease term	36 months
Vehicles [Member] | Maximum [Member]
Lease term	60 months
Office Space [Member] | Palm Springs,California [Member]
Operating lease monthly rent expense	$ 490
Lease expiration	April 2,018

Commitments And Contingencies -

Commitments And Contingencies - Schedule of Future Minimum Rental Payments Operating Leases (Details)	Dec. 31, 2016USD ($)
2,017	$ 722,500
2,018	688,700
2,019	515,200
2,020	495,100
2021 and thereafter	370,000
Total	2,791,500
Vehicles [Member]
2,017	431,800
2,018	367,800
2,019	125,000
2,020	23,700
2021 and thereafter	21,700
Total	$ 970,000

Major Customer_Suppliers (Detai

Major Customer/Suppliers (Details Narrative) - Sales Revenue, Net [Member]	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
No Customers [Member]
Concentration credit risk percentage	10.00%	10.00%
Suppliers [Member]
Concentration credit risk percentage	10.00%	10.00%

Major Customer_Suppliers - Sche

Major Customer/Suppliers - Schedule of Concentration of Risk, by Risk Factor (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
SunPower [Member]
Concentration credit risk percentage	36.30%	22.90%
Canadian Solar [Member]
Concentration credit risk percentage	4.70%	10.70%

Related Party Transactions (Det

Related Party Transactions (Details Narrative)	1 Months Ended
	Oct. 31, 2015USD ($)
Upon Signing [Member]
Compensation	$ 33,000
Monthly Rate [Member]
Compensation	$ 9,300

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Mar. 01, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Number of common stock shares issued				1,175,517
Subsequent Event [Member]
Number of common stock shares issued	798,817
Debt instrument, convertible, conversion price	$ 0.338
Debt conversion, original debt, amount	$ 270
Stock cost compensation costs at fair value		$ 3,752
Subsequent Event [Member] | March 28, 2017 [Member]
Stock issued during period, shares, restricted stock award, shares			746,153
Subsequent Event [Member] | Maximum [Member]
Note payable outstanding	554
Subsequent Event [Member] | Minimum [Member]
Note payable outstanding	$ 284