22nd Century (XXII) 10-Q 8 Nov 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 08, 2016
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Entity Registrant Name	22nd Century Group, Inc.
Entity Central Index Key	1,347,858
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Trading Symbol	XXII
Entity Common Stock, Shares Outstanding		90,698,113

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash	$ 5,190,505	$ 3,760,297
Accounts receivable, net	16,454	51,230
Inventory, net	3,047,402	2,706,330
Prepaid expenses and other assets	414,691	635,998
Total current assets	8,669,052	7,153,855
Machinery and equipment, net	2,448,035	2,555,793
Other assets:
Intangible assets, net	7,400,713	7,364,120
Equity investment	1,050,583	1,222,651
Total other assets	8,451,296	8,586,771
Total assets	19,568,383	18,296,419
Current liabilities:
Current portion of note payable	327,086	308,582
Accounts payable	1,381,711	1,283,346
Accrued expenses	1,050,467	1,349,438
Accrued severance	227,553	220,661
Total current liabilities	2,986,817	3,162,027
Long-term portion of note payable	307,938	307,938
Long-term portion of accrued severance	30,195	199,658
Warrant liability	73,694	2,898,296
Total liabilities	3,398,644	6,567,919
Commitments and contingencies (Note 12)
Shareholders' equity
Common shares value	822	710
Capital in excess of par value	91,560,736	78,284,815
Accumulated deficit	(75,391,819)	(66,557,025)
Total shareholders' equity	16,169,739	11,728,500
Total liabilities and shareholders' equity	$ 19,568,383	$ 18,296,419

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2016	Dec. 31, 2015
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares issued	82,198,113	71,066,844
Common stock, shares outstanding	82,198,113	71,066,844

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Revenue:
Sale of products, net	$ 3,097,648	$ 2,667,506	$ 8,944,362	$ 5,590,597
Cost of goods sold (exclusive of depreciation shown separately below):
Products	3,282,266	2,948,928	9,146,247	6,181,954
Gross loss	(184,618)	(281,422)	(201,885)	(591,357)
Operating expenses:
Research and development	691,970	505,084	1,799,289	947,153
General and administrative	1,230,967	1,303,104	4,799,349	6,251,889
Sales and marketing costs	277,096	470,621	1,230,816	876,625
Depreciation	81,354	81,700	243,018	239,140
Amortization	129,807	115,671	380,689	331,960
Total operating expenses	2,411,194	2,476,180	8,453,161	8,646,767
Operating loss	(2,595,812)	(2,757,602)	(8,655,046)	(9,238,124)
Other income (expense):
Warrant liability (loss) gain - net	(46,995)	27,723	14,602	199,556
Settlement proceeds			0	1,000,000
Loss on equity investment	(29,997)	(33,211)	(172,068)	(125,026)
Interest income	2,131	10,101	6,729	24,424
Interest expense	(9,315)	(8,702)	(29,011)	(27,963)
Total other income (expense)	(84,176)	(4,089)	(179,748)	1,070,991
Loss before income taxes	(2,679,988)	(2,761,691)	(8,834,794)	(8,167,133)
Income taxes	0	0	0	0
Net loss	$ (2,679,988)	$ (2,761,691)	$ (8,834,794)	$ (8,167,133)
Loss per common share - basic and diluted	$ (0.03)	$ (0.04)	$ (0.11)	$ (0.12)
Common shares used in basic earnings per share calculation	80,386,519	70,798,879	76,826,949	67,225,308

CONSOLIDATED STATEMENTS OF OPE5

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Research and Development Expense [Member]
Allocated Share-based Compensation Expense	$ 34,656	$ 37,269	$ 117,937	$ 114,745
General and Administrative Expense [Member]
Allocated Share-based Compensation Expense	157,844	358,829	560,766	3,064,184
Sales and Marketing Costs Expense [Member]
Allocated Share-based Compensation Expense	$ 12,360	$ 16,614	$ 29,246	$ 32,646

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY - 9 months ended Sep. 30, 2016 - USD ($)	Total	Common Stock [Member]	Contributed Capital [Member]	Accumulated Deficit [Member]
Beginning balance at Dec. 31, 2015	$ 11,728,500	$ 710	$ 78,284,815	$ (66,557,025)
Beginning balance, shares at Dec. 31, 2015		71,006,844
Common stock issued in February 2016 registered direct offering, net	5,091,791	$ 50	5,091,741	0
Common stock issued in February 2016 registered direct offering, net (in shares)		5,000,000
Common stock issued in July 2016 registered direct offering, net	4,682,764	$ 62	4,682,702	0
Common stock issued in July 2016 registered direct offering, net (in share)		6,172,840
Reclassification of warrant liability to capital in excess of par	2,810,000	$ 0	2,810,000	0
Stock based compensation	691,282	$ 0	691,282	0
Stock based compensation (in shares)		15,811
Stock issued in connection with warrant exercise	196	$ 0	196	0
Stock issued in connection with warrant exercise (in shares)		2,618
Net loss	(8,834,794)	$ 0	0	(8,834,794)
Ending balance at Sep. 30, 2016	$ 16,169,739	$ 822	$ 91,560,736	$ (75,391,819)
Ending balance, shares at Sep. 30, 2016		82,198,113

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities:
Net loss	$ (8,834,794)	$ (8,167,133)
Adjustments to reconcile net loss to cash used in operating activities:
Amortization and depreciation	550,191	497,583
Amortization of license fees	73,516	73,516
Loss on equity investment	172,068	125,026
Accretion of interest on note payable and accrued severance	29,011	18,034
Warrant liability gain	(14,602)	(199,556)
Equity based employee compensation expense	677,076	1,000,603
Equity based payments for outside services	30,873	2,210,972
Increase in inventory reserve	45,000	60,000
Decrease (increase) in assets:
Accounts receivable	34,776	(225,399)
Inventory	(386,072)	(369,731)
Prepaid expenses and other assets	204,641	(203,565)
Increase (decrease) in liabilities:
Accounts payable	(91,945)	98,807
Accrued expenses	(298,970)	248,683
Accrued severance	(173,078)	(30,857)
Net cash used in operating activities	(7,982,309)	(4,863,017)
Cash flows from investing activities:
Acquisition of patents and trademarks	(236,723)	(316,879)
Acquisition machinery and equipment	(125,511)	(22,796)
Net cash used in investing activities	(362,234)	(339,675)
Cash flows from financing activities:
Proceeds from exercise of warrants	196	0
Stock cancellation	0	(34,500)
Net cash provided by financing activities	9,774,751	5,541,583
Net increase in cash	1,430,208	338,891
Cash - beginning of period	3,760,297	6,402,687
Cash - end of period	5,190,505	6,741,578
Net cash paid for:
Cash paid during the period for interest	10,507	7,296
Cash paid during the period for income taxes	0	0
Non-cash transactions:
Patent and trademark additions included in accounts payable	180,560	242,925
Machinery and equipment additions included in accounts payable	9,749	12,677
Issuance of common stock in satisfaction of accrued expense	0	325,000
Reclassification of warrant liability to capital in excess of par	2,810,000	0
June 2015 Registered Direct Offering [Member]
Cash flows from financing activities:
Net proceeds from registered direct offering	0	5,576,083
February 2016 Registered Direct Offering [Member]
Cash flows from financing activities:
Net proceeds from registered direct offering	5,091,791	0
July 2016 Registered Direct Offering [Member]
Cash flows from financing activities:
Net proceeds from registered direct offering	$ 4,682,764	$ 0

NATURE OF BUSINESS AND SUMMARY

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	- The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments consisting of normal recurring accruals considered necessary for a fair and non-misleading presentation of the financial statements have been included. Operating results for the nine months ended September 30, 2016 are not necessarily indicative of the results that may be expected for the year ending December 31, 2016. The balance sheet at December 31, 2015 has been derived from the audited consolidated financial statements at that date, but does not include all the information and footnotes required by GAAP for complete financial statements. These interim consolidated financial statements should be read in conjunction with the December 31, 2015 audited consolidated financial statements and the notes thereto. - The accompanying consolidated financial statements include the accounts of 22nd Century Group, Inc. (“22nd Century Group”), its three wholly-owned subsidiaries, 22nd Century Limited, LLC (“22nd Century Ltd”), NASCO Products, LLC (“NASCO”), and Botanical Genetics, LLC (“Botanical Genetics”), and two wholly-owned subsidiaries of 22nd Century Ltd, Goodrich Tobacco Company, LLC (“Goodrich Tobacco”) and Hercules Pharmaceuticals, LLC (“Hercules Pharma”) (collectively, the “Company”). All intercompany accounts and transactions have been eliminated. - 22nd Century Ltd is a plant biotechnology company specializing in technology that allows for the level of nicotine and other nicotinic alkaloids (e.g., nornicotine, anatabine and anabasine) in tobacco plants to be decreased or increased through genetic engineering and plant breeding. The Company currently owns or exclusively controls more than 200 issued patents and more than 50 pending patent applications around the world. Goodrich Tobacco and Hercules Pharma are business units for the Company’s (i) premium cigarettes and potential modified risk tobacco products and (ii) smoking cessation product, respectively. The Company acquired the membership interests of NASCO on August 29, 2014. NASCO is a federally licensed tobacco products manufacturer, a participating member of the tobacco Master Settlement Agreement (“MSA”) between the tobacco industry and the Settling States under the MSA, and operates the Company’s cigarette manufacturing business in North Carolina. Botanical Genetics is a wholly-owned subsidiary of 22nd Century Group, and was incorporated to facilitate an equity investment more fully described in Note 8. - Certain items in the 2015 financial statements have been reclassified to conform to the 2016 classification. - The Company is authorized to issue “blank check” preferred stock, which could be issued with voting, liquidation, dividend and other rights superior to our common stock. 10,000 - Inventories are valued at the lower of cost or market. Cost is determined using an average cost method for tobacco leaf inventory and raw materials inventory and standard cost is primarily used for finished goods inventory. Inventories are evaluated to determine whether any amounts are not recoverable based on slow moving or obsolete condition and are written off or reserved as appropriate. September 30, December 31, Inventory - tobacco leaf $ 1,867,335 $ 1,816,857 Inventory - finished goods Cigarettes and filtered cigars 424,960 342,707 Inventory - raw materials Cigarette and filtered cigar components 910,730 657,389 3,203,025 2,816,953 Less: inventory reserve 155,623 110,623 $ 3,047,402 $ 2,706,330 - Machinery and equipment are recorded at their acquisition cost and depreciated on a straight-line basis over their estimated useful lives ranging from 3 10 - September 30, December 31, Intangible assets, net Patent and trademark costs $ 5,563,841 $ 5,146,559 Less: accumulated amortization 1,911,066 1,603,893 Patent and trademark costs, net 3,652,775 3,542,666 License fees, net (see Note 12) 1,450,000 1,450,000 Less: accumulated amortization 204,062 130,546 License fees, net 1,245,938 1,319,454 MSA signatory costs 2,202,000 2,202,000 License fee for predicate cigarette brand 300,000 300,000 $ 7,400,713 $ 7,364,120 Amortization expense relating to the above intangible assets for the three and nine months ended September 30, 2016 amounted to $ 129,807 380,689 115,671 331,960 The estimated annual average amortization expense for the next five years is approximately $ 364,000 98,000 - - The Company recognizes deferred tax assets and liabilities for any basis differences in its assets and liabilities between tax and GAAP reporting, and for operating loss and credit carry-forwards. Considering the Company’s history of cumulative net operating losses and the uncertainty of their future utilization, the Company has established a valuation allowance to fully offset its net deferred tax assets as of September 30, 2016 and December 31, 2015. The Company’s federal and state tax returns for the years ended December 31, 2013 through December 31, 2015 are currently open to audit under the statutes of limitations. There were no pending audits as of September 30, 2016. - The Company uses a fair-value based method to determine compensation for all arrangements under which Company employees and others receive shares or options to purchase common shares of the Company. Stock based compensation expense is recorded over the requisite service period based on estimates of probability and time of achieving milestones and vesting. For accounting purposes, the shares will be considered issued and outstanding upon vesting. - The Company recognizes revenue from product sales at the point the product is shipped to a customer and title has transferred. Revenue from the sale of the Company’s products is recognized net of cash discounts, sales returns and allowances. Cigarette and filtered cigar federal excise taxes and other regulatory fees in the approximate amount of $ 1,810,000 5,387,000 1,910,000 3,838,000 SPECTRUM MAGIC The Company was chosen to be a subcontractor for a 5-year government contract between RTI International (“RTI”) and the National Institute on Drug Abuse (“NIDA”) to supply NIDA with research cigarettes. These government research cigarettes are distributed under the Company’s mark SPECTRUM 5.0 SPECTRUM 40 242,658 329,321 - The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. The Company evaluates all our financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair market value and then is revalued at each reporting date, with changes in fair value reported in the Consolidated Statements of Operations. The methodology for valuing our outstanding warrants classified as derivative instruments utilizes a lattice model approach which includes probability weighted estimates of future events, including volatility of our common stock. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified on the balance sheet as current or non-current based on if the net-cash settlement of the derivative instrument could be required within twelve months of the balance sheet date. - Research and development costs are expensed as incurred. 24,000 259,000 71,000 186,000 - Basic loss per common share is computed using the weighted-average number of common shares outstanding. Diluted loss per share is computed assuming conversion of all potentially dilutive securities. Potential common shares outstanding are excluded from the computation if their effect is anti-dilutive. - The Company evaluates each commitment and/or contingency in accordance with the accounting standards, which state that if the item is more likely than not to become a direct liability, then the Company will record the liability in the financial statements. If not, the Company will disclose any material commitments or contingencies that may arise. - The preparation of financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of income and expenses during the reporting period. Actual results could differ from those estimates. - Financial instruments include cash, receivables, accounts payable, accrued expenses, accrued severance, note payable and warrant liability. Other than warrant liability, fair value is assumed to approximate carrying values for these financial instruments, since they are short term in nature, they are receivable or payable on demand, or had stated interest rates that approximate the interest rates available to the Company as of the reporting date. The determination of the fair value of the warrant liability includes unobservable inputs and is therefore categorized as a Level 3 measurement, as further discussed in Note 11. The Company accounts for investments in equity securities of other entities under the equity method of accounting if the Company’s investment in the voting stock is greater than or equal to 20% and less than a majority, and the Company has the ability to have significant influence over the operating and financial policies of the investee In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements - Going Concern,” which provides guidance on determining when and how to disclose going-concern uncertainties in the financial statements. The new standard requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity will be required to provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. The ASU applies to all entities and is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. We are currently evaluating the impact of the adoption of ASU 2014-15 on our consolidated financial statements and have not yet determined when we will adopt the standard. In February 2016, the FASB issued ASU 2016-02, “Leases,” which supersedes existing lease guidance under GAAP. Under the new guidance, lessees will be required to recognize leases as right of use assets and liabilities for leases with lease terms of more than twelve months. The guidance will apply for both finance and operating leases. The effective date for the ASU is for annual periods beginning after December 15, 2018 and interim periods therein. The Company is currently evaluating the impact of the ASU on its consolidated financial statements.

JULY 2016 REGISTERED DIRECT OFF

JULY 2016 REGISTERED DIRECT OFFERING	9 Months Ended
	Sep. 30, 2016
JULY 2016 [Member]
Subsidiary, Sale of Stock [Line Items]
JUNE 2015 REGISTERED DIRECT OFFERING	NOTE 2. – JULY 2016 REGISTERED DIRECT OFFERING On July 27, 2016, the Company closed a registered direct offering of common stock and warrants consisting of 6,172,840 7,043,211 1.00 1,543,210 858,000 5,500,001 3,058,000 5.5 0.81 4,682,764 5.5 1.21 1.25

FEBRUARY 2016 REGISTERED DIRECT

FEBRUARY 2016 REGISTERED DIRECT OFFERING	9 Months Ended
	Sep. 30, 2016
FEBRUARY 2016 [Member]
Subsidiary, Sale of Stock [Line Items]
FEBRUARY 2016 REGISTERED DIRECT OFFERING	NOTE 3. - FEBRUARY 2016 REGISTERED DIRECT OFFERING On February 5, 2016, the Company closed a registered direct offering of common stock and warrants consisting of 5,000,000 2,500,000 1.21 66 1,940,000 1.10 5,091,791

JUNE 2015 REGISTERED DIRECT OFF

JUNE 2015 REGISTERED DIRECT OFFERING	9 Months Ended
	Sep. 30, 2016
JUNE 2015 [Member]
Subsidiary, Sale of Stock [Line Items]
JUNE 2015 REGISTERED DIRECT OFFERING	NOTE 4. - JUNE 2015 REGISTERED DIRECT OFFERING On June 2, 2015, the Company closed a registered direct offering of common stock and warrants consisting of 6,000,000 3,000,000 1.25 66 2,067,000 1.00 5,576,083

JOINT VENTURE, CONSULTING AGREE

JOINT VENTURE, CONSULTING AGREEMENT AND ASSOCIATED WARRANTS	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
JOINT VENTURE, CONSULTING AGREEMENT AND ASSOCIATED WARRANTS	NOTE 5. - JOINT VENTURE, CONSULTING AGREEMENT AND ASSOCIATED WARRANTS On June 22, 2015, the Company terminated its joint venture arrangement with Crede CG III, Ltd. (“Crede”) and a third-party due to non-performance and other breaches of the arrangement by Crede and its principals. The Company also notified Crede that the Company reserved and did not waive any rights that the Company may have to assert any and all claims that it may have against Crede, its employees, agents, representatives or affiliates thereof, which are allowable by law or in equity, including claims for breach of the warrant agreements entered into with Crede. The six-month Consulting Agreement (the “Consulting Agreement”), entered into with Crede on September 29, 2014, expired on March 29, 2015. The value of the warrants issued in conjunction with the Consulting Agreement in the aggregate amount of $ 4,070,000 1,978,785 Four tranches of warrants were issued to Crede in conjunction with the Consulting Agreement as follows: Tranche 1A warrant to purchase 1,250,000 1,000,000 1,000,000 1,000,000 2,810,000 3.36 The Tranche 2 and Tranche 3 warrants were not exercisable unless and until certain revenue milestones were attained, as defined in the prior joint venture agreement between Crede and the Company. As stated above, the Company terminated the joint venture agreement on June 22, 2015. Accordingly, such revenue milestones will never be satisfied and the Tranche 2 and Tranche 3 warrants will never be exercisable.

MANUFACTURING FACILITY

MANUFACTURING FACILITY	9 Months Ended
	Sep. 30, 2016
Manufacturing Facility [Member]
Other Operating Income And Expense [Line Items]
MANUFACTURING FACILITY	NOTE 6. - MANUFACTURING FACILITY The Company’s manufacturing operations at its North Carolina factory were not at full production capacity during the nine months ended September 30, 2016, but the Company continued manufacturing a third-party MSA cigarette brand, filtered cigars on a contract basis, and the Company’s own proprietary cigarette brand, RED SUN 140,690 422,626 164,280 448,399

MACHINERY AND EQUIPMENT

MACHINERY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2016
Property, Plant and Equipment [Abstract]
MACHINERY AND EQUIPMENT	NOTE 7. - MACHINERY AND EQUIPMENT September 30, December 31, 2016 2015 Cigarette manufacturing equipment $ 3,125,657 $ 3,016,246 Office furniture, fixtures and equipment 102,134 95,361 Laboratory equipment 19,076 - 3,246,867 3,111,607 Less: accumulated depreciation 798,832 555,814 Machinery and equipment, net $ 2,448,035 $ 2,555,793 Depreciation expense was $ 81,354 243,018 81,700 239,140

EQUITY INVESTMENT

EQUITY INVESTMENT	9 Months Ended
	Sep. 30, 2016
Equity Method Investments and Joint Ventures [Abstract]
EQUITY INVESTMENT	NOTE 8. - EQUITY INVESTMENT On April 11, 2014, the Company, through its wholly-owned subsidiary, Botanical Genetics, entered into an investment agreement (the “Agreement”) with Anandia Laboratories, Inc., a Canadian plant biotechnology company (“Anandia”). The Agreement provided for the Company to make an initial investment of $ 250,000 10 250,000 450,000 15 150,000 394,500 377,906 325,000 The Company uses the equity method of accounting to record its 24.4 25 1,050,583 1,222,651 1,199,000 14,412 43,236 14,412 43,236 15,585 128,832 29,997 172,068 18,799 81,790 33,211 125,026

NOTES PAYABLE AND PATENT ACQUIS

NOTES PAYABLE AND PATENT ACQUISITION	9 Months Ended
	Sep. 30, 2016
Notes Payable And Patent Acquisition [Abstract]
NOTES PAYABLE AND PATENT ACQUISITION	NOTE 9. - NOTES PAYABLE AND PATENT ACQUISITION On December 22, 2014, the Company entered into a Purchase Agreement (the “Purchase Agreement”) with the National Research Council of Canada (“NRC”) to acquire certain patent rights that the Company had previously licensed from NRC under a license agreement between the parties. The Purchase Agreement provided for payment by the Company to NRC for the NRC patent rights a total amount of $ 1,213,000 213,000 1,000,000 333,333 925,730 333,333 635,024 327,086 307,938 616,520 308,582 307,938 1,138,730 213,000 925,730

SEVERANCE LIABILITY

SEVERANCE LIABILITY	9 Months Ended
	Sep. 30, 2016
Severance Liability [Abstract]
SEVERANCE LIABILITY	NOTE 10. - SEVERANCE LIABILITY The Company recorded an accrual for severance during the fourth quarter of 2014 in the initial amount of $ 624,320 18,750 36 212,012 412,308 227,553 30,195 220,661 199,658

WARRANTS FOR COMMON STOCK

WARRANTS FOR COMMON STOCK	9 Months Ended
	Sep. 30, 2016
Warrants For Common Stock [Abstract]
WARRANTS FOR COMMON STOCK	NOTE 11. - WARRANTS FOR COMMON STOCK At September 30, 2016, the Company had outstanding warrants to purchase 9,531,921 94,721 9,531,921 On January 25, 2016, warrants to purchase 67,042 2,618 6,831,115 Pursuant to the registered direct offering that closed on July 27, 2016, and discussed in Note 2, the Company issued warrants to purchase 7,043,211 1.00 1,543,210 858,000 5,500,001 3,058,000 5.5 5.5 1.21 1.25 Pursuant to the registered direct offering that closed on February 5, 2016, and discussed in Note 3, the Company issued warrants to purchase 2,500,000 1.21 1,940,000 Pursuant to the registered direct offering that closed on June 2, 2015, and discussed in Note 4, the Company issued warrants to purchase 3,000,000 1.25 2,067,000 Outstanding warrants at September 30, 2016 consisted of the following: Number of Exercise Warrant Description Warrants Price Expiration December 2011 convertible NP warrants 172,730 $ 1.1984 February 8, 2017 December 2011 convertible NP warrants 802,215 $ 1.3816 February 6, 2018 May 2012 PPO warrants 401,700 $ 0.6000 May 15, 2017 November 2012 PPO warrants 925,100 $ 0.6000 November 9, 2017 August 2012 convertible NP warrants (1) 94,721 $ 0.9310 August 8, 2018 August 2012 convertible NP warrants 92,244 $ 0.9060 August 8, 2018 July 2016 registered direct offering warrants 7,043,211 $ 1.0000 January 27, 2021 Total warrants outstanding (2),(3) 9,531,921 (1) Includes anti-dilution features. (2) Includes warrants to purchase 533,000 5.6 (3) Includes warrants to purchase 312,730 3.3 The Company estimates the value of warrant liability upon issuance of the warrants and at each balance sheet date using the binomial lattice model to allocate total enterprise value to the warrants and other securities in the Company’s capital structure. Volatility was estimated based on historical observed equity volatilities and implied (forward) or expected volatilities for a sample group of guideline companies and consideration of recent market trends. As a result of the previously exercisable exchange rights contained in the Tranche 1A warrants, the financial instrument was previously considered a liability in accordance with FASB Accounting Standards Codification Topic 480 - “Distinguishing Liabilities from Equity” (“ASC 480”). More specifically, ASC 480 requires a financial instrument to be classified as a liability if such financial instrument contains a conditional obligation that the issuer must or may settle by issuing a variable number of its equity securities if, at inception, the monetary value of the obligation is based on a known fixed monetary amount. As a result of the actions by Crede that caused the exchange rights feature to be voided (see Note 5 - Joint Venture, Consulting Agreement and Associated Warrants for additional information), the Company reclassified the Tranche 1A warrant liability to Capital in excess of par. Fair value at December 31, 2013 $ 3,779,522 Reclassification of warrant liability to equity resulting from Warrant Amendments - Q1 2014 (7,367,915) Cost of inducement from Warrant Amendments - Q1 2014 144,548 Fair value of warrant liability resulting from issuance of Crede Tranche 1A Warrants - Q3 2014 2,810,000 Loss as a result of change in fair value 3,676,691 Fair value at December 31, 2014 $ 3,042,846 Gain as a result of change in fair value (144,550) Fair value at December 31, 2015 $ 2,898,296 Reclassification of warrant liability to capital in excess of par (2,810,000) Gain as a result of change in fair value (14,602) Fair value at September 30, 2016 $ 73,694 The aggregate net (loss) gain as a result of the Company’s warrant liability for the three and nine months ended September 30, 2016 amounted to ($ 46,995 14,602 27,723 199,556 FASB ASC 820 - “Fair Value Measurements and Disclosures” establishes a valuation hierarchy for disclosure of the inputs to valuation used to measure fair value. This hierarchy prioritizes the inputs into three broad levels as follows: · Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities; · Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument; and · Level 3 inputs are unobservable inputs based on the Company’s own assumptions used to measure assets and liabilities at fair value. A financial asset’s or a financial liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The warrant liability is measured at fair value using certain estimated factors such as volatility and probability which are classified within Level 3 of the valuation hierarchy. Significant unobservable inputs that are used in the fair value measurement of the Company’s derivative warrant liabilities include volatility. Significant increases (decreases) in the volatility input would result in a significantly higher (lower) fair value measurement. Number of Warrants outstanding at December 31, 2013 10,653,469 Warrants issued in conjunction with consulting agreement 4,250,000 Warrants exercised during 2014 (1,247,443) Additional warrants due to anti-dilution provisions 18,383 Warrants outstanding at December 31, 2014 13,674,409 Warrants issued in conjunction with registered direct offering 3,000,000 Warrants exercised during 2015 (40,000) Additional warrants due to anti-dilution provisions 369 Warrants outstanding at December 31, 2015 16,634,778 Warrants issued in conjunction with registered direct offering 2,500,000 Unexercisable warrants (1) (2,000,000) Warrants exercised during January 2016 (67,042) Warrants expired during January 2016 (6,831,115) June 2015 registered direct offering warrants cancelled (3,000,000) February 2016 registered direct offering warrants cancelled (2,500,000) Warrants issued in conjunction with July 2016 registered direct offering 7,043,211 Additional warrants due to anti-dilution provisions 2,089 Warrants expired during September 2016 (2) (2,250,000) Warrants outstanding at September 30, 2016 9,531,921 Composition of outstanding warrants: Warrants containing anti-dilution feature 94,721 Warrants without anti-dilution feature 9,437,200 9,531,921 (1) Crede Tranche 2 Warrants and Tranche 3 Warrants are not exercisable (see Note 5 for additional information). (2) Crede Tranche 1A Warrants and Crede Tranche 1B Warrants expired unexercised on September 29, 2016.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12. - COMMITMENTS AND CONTINGENCIES License Agreements 75,000 225,000 150,000 62,303 76,299 61,045 84,651 On December 8, 2015, the Company entered into an additional license agreement (the “License”) with NCSU. Under the terms of the License, the Company paid NCSU a non-refundable, non-creditable lump sum license fee of $ 150,000 10,000 15,000 25,000 50,000 0 6,075 0 On February 10, 2014, the Company entered into a sponsored research and development agreement (the “Agreement”) with NCSU. Under the terms of the Agreement, the Company paid NCSU $ 162,408 85,681 All payments made under the above referenced license agreements and the sponsored research and development agreement are initially recorded as a Prepaid expense on the Company’s Consolidated Balance Sheets and subsequently expensed on a straight-line basis over the applicable period and included in Research and development costs on the Company’s Consolidated Statements of Operations. The amounts expensed during the three and nine months ended September 30, 2016 were $ 115,170 345,137 39,051 117,153 On August 22, 2014, the Company entered into a Commercial License Agreement with Precision PlantSciences, Inc. (the “Precision License”). The Precision License grants the Company a non-exclusive, but fully paid up right and license to use technology and materials owned by Precision PlantSciences for a license fee of $ 1,250,000 725,000 525,000 25,000 525,000 On August 27, 2014, the Company entered into an additional exclusive License Agreement (the “License Agreement”) with NCSU. Under the License Agreement, the Company paid NCSU a non-refundable, non-creditable lump sum license fee of $ 125,000 15,000 20,000 30,000 50,000 4,056 37,995 11,218 15,422 On September 15, 2014, the Company entered into a Sublicense Agreement with Anandia Laboratories, Inc. (the “Anandia Sublicense”). Under the terms of the Anandia Sublicense, the Company was granted an exclusive sublicense in the United States and a co-exclusive sublicense in the remainder of the world, excluding Canada, to the licensed Intellectual Property (more fully discussed in Note 8). The Anandia Sublicense calls for an up-front fee of $ 75,000 10,000 The Precision License, the License Agreement with NCSU and the Anandia Sublicense are included in Intangible assets, net in the Company’s Consolidated Balance Sheets and the applicable license fees will be amortized over the term of the agreements based on their last-to-expire patent date. Amortization during the three and nine months ended September 30, 2016 amounted to $ 24,505 73,516 24,506 73,517 On September 28, 2015, the Company’s wholly-owned subsidiary, Botanical Genetics, entered into a Sponsored Research Agreement (the “Agreement”) with Anandia Laboratories Inc. (“Anandia”). Pursuant to the Agreement, Anandia will conduct research on behalf of the Company relating to the cannabis plant. The Agreement has an initial term of twelve (12) months from the date of the Agreement and can be extended at the sole option of the Company for two (2) additional periods of twelve (12) months each. The Company is in the process of evaluating the first extension option. The Company has paid Anandia $ 379,800 84,200 263,400 116,400 Lease Agreements 36,131 108,393 30,750 92,250 Year ended December 31, 2016 - $ 38,000 Year ended December 31, 2017 - $ 156,000 Year ended December 31, 2018 - $ 169,000 Year ended December 31, 2019 - $ 169,000 Year ended December 31, 2020 - $ 169,000 Year ended December 31, 2021 - $ 141,000 The Company has a lease for its office space in Clarence, New York and extended the lease for an additional one-year renewal period expiring on August 31, 2017. Future minimum lease payments for the years ended December 31, 2016 and 2017 are approximately $ 11,000 31,000 On November 1, 2015, the Company entered into a one-year lease for 25,000 3,750 11,250 45,000 45,000 37,500 On May 1, 2016, the Company entered into a sublease for laboratory space in Buffalo, New York. The sublease calls for a monthly payment of $ 1,471 4,400 18,000 6,000 On September 1, 2016, the Company entered into a sublease for warehouse space in North Carolina to store and operate tobacco leaf processing equipment. The sublease calls for a monthly payment of $ 1,200 3,600 14,400 Litigation - In accordance with applicable accounting guidance, the Company establishes an accrued liability for litigation and regulatory matters when those matters present loss contingencies that are both probable and estimable. In such cases, there may be an exposure to loss in excess of any amounts accrued. When a loss contingency is not both probable and estimable, the Company does not establish an accrued liability. As a litigation or regulatory matter develops, the Company, in conjunction with any outside counsel handling the matter, evaluates on an ongoing basis whether such matter presents a loss contingency that is probable and estimable. If, at the time of evaluation, the loss contingency related to a litigation or regulatory matter is not both probable and estimable, the matter will continue to be monitored for further developments that would make such loss contingency both probable and estimable. When a loss contingency related to a litigation or regulatory matter is deemed to be both probable and estimable, the Company will establish an accrued liability with respect to such loss contingency and record a corresponding amount of litigation-related expense. The Company will then continue to monitor the matter for further developments that could affect the amount of any such accrued liability. On April 26, 2016, Crede CG III, LTD. (“Crede”) filed a complaint against the Company in the United States District Court for the Southern District of New York (the “SDNY Court”) entitled Crede CG III, LTD. v. 22nd Century Group, Inc On May 19, 2016, Crede filed a motion for preliminary injunction, asking the SDNY Court to require the Company to issue 2,077,555 Following such ruling, the SDNY Court directed the parties to file briefs on the pending letter motion to transfer certain claims to the WDNY Court. On July 11, 2016, the Company filed its formal motion to sever the Crede lawsuit into two separate cases, with all claims relating to the Tranche 1A warrant to stay in the SDNY Court, and with the claims relating to the China joint venture agreement and the securities purchase agreement to be transferred to the WDNY Court, where the Company’s headquarters is located. On July 29, 2016, Crede filed its response to the Company’s motion and on August 5, 2016, the Company filed its reply to Crede’s response. The SDNY Court has not yet ruled on such motions.

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	9 Months Ended
	Sep. 30, 2016
Earnings Per Common Share [Abstract]
EARNINGS PER COMMON SHARE	NOTE 13. - EARNINGS PER COMMON SHARE September 30, September 30, 2016 2015 Net loss attributed to common shareholders $ (2,679,988) $ (2,761,691) Denominator for basic earnings per share-weighted average shares outstanding 80,386,519 70,798,879 Effect of dilutive securities: Warrants, restricted stock and options outstanding - - Denominator for diluted earnings per common share-weighted average shares adjusted for dilutive securities 80,386,519 70,798,879 Loss per common share - basic and diluted $ (0.03) $ (0.04) The following table sets forth the computation of basic and diluted earnings per common share for the nine month periods ended September 30, 2016 and 2015: September 30, September 30, 2016 2015 Net loss attributed to common shareholders $ (8,834,794) $ (8,167,133) Denominator for basic earnings per share-weighted average shares outstanding 76,826,949 67,225,308 Effect of dilutive securities: Warrants, restricted stock and options outstanding - - Denominator for diluted earnings per common share-weighted average shares adjusted for dilutive securities 76,826,949 67,225,308 Loss per common share - basic and diluted $ (0.11) $ (0.12) September 30, September 30, 2016 2015 Warrants 9,531,921 16,674,778 Restricted stock - 100,000 Options 5,650,679 3,061,642 15,182,600 19,836,420

EQUITY BASED COMPENSATION

EQUITY BASED COMPENSATION	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK BASED COMPENSATION	NOTE 14. - EQUITY BASED COMPENSATION On October 21, 2010, the Company established the 2010 Equity Incentive Plan (“EIP”) for officers, employees, directors, consultants and advisors to the Company and its affiliates, which consisted of 4,250,000 850,000 On April 12, 2014, the stockholders of the Company approved the 22nd Century Group, Inc. 2014 Omnibus Incentive Plan (the “OIP”). The OIP allows for the granting of equity and cash incentive awards to eligible individuals over the life of the OIP, including the issuance of up to 5,000,000 During the three and nine months ended September 30, 2016, the Company issued stock option awards from the OIP for 665,000 2,389,037 100,000 1,721,642 0 20,000 For the three and nine months ended September 30, 2016, the Company recorded compensation expense related to restricted stock and stock option awards granted under the EIP and OIP of $ 204,860 677,076 314,743 1,000,603 0 15,811 0 100,000 90,000 279,196 300,000 400,000 0 30,873 97,969 232,187 As of September 30, 2016, unrecognized compensation expense related to non-vested restricted shares and stock options amounted to approximately $ 1,586,000 193,000 457,000 357,000 112,000 467,000 2016 2015 Risk-free interest rate (weighted average) 1.31 % 1.60 % Expected dividend yield 0 % 0 % Expected stock price volatility 90 % 90 % Expected life of options (weighted average) 4.87 years 8.91 years The Company estimated the expected volatility based on data used by a peer group of public companies. The expected term was estimated using the contract life of the option. The risk-free interest rate assumption was determined using yield of the equivalent U.S. Treasury bonds over the expected term. The Company has never paid any cash dividends and does not anticipate paying any cash dividends in the foreseeable future. Therefore, the Company assumed an expected dividend yield of zero. Weighted Average Weighted Remaining Aggregate Number of Average Contractual Intrinsic Options Exercise Price Term Value Outstanding at December 31, 2013 660,000 $ 0.74 Granted in 2014 300,000 $ 2.61 Exercised in 2014 (70,000) $ 0.69 Outstanding at December 31, 2014 890,000 $ 1.38 Reinstated in 2015 50,000 $ 0.69 Granted in 2015 2,221,642 $ 1.00 Outstanding at December 31, 2015 3,161,642 $ 1.10 Granted in 2016 2,489,037 $ 0.97 Outstanding at September 30, 2016 5,650,679 $ 1.04 7.7 years $ 2,641,281 Exercisable at September 30, 2016 2,711,642 $ 1.07 7.0 years $ 1,158,762 There were stock options granted during the nine months ended September 30, 2016 and 2015, to purchase a total of 2,489,037 2,121,642 0.66 0.56 1,242,110 206,500

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 15. - SUBSEQUENT EVENTS On October 19, 2016, the Company closed a registered direct offering of units, with each unit consisting of one share of common stock and a warrant to purchase 0.5 1.3425 11.4 8,500,000 4,250,000 1.45 3,380,000 5.5 4.99 9.99 2.00

NATURE OF BUSINESS AND SUMMAR23

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation - The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments consisting of normal recurring accruals considered necessary for a fair and non-misleading presentation of the financial statements have been included. Operating results for the nine months ended September 30, 2016 are not necessarily indicative of the results that may be expected for the year ending December 31, 2016. The balance sheet at December 31, 2015 has been derived from the audited consolidated financial statements at that date, but does not include all the information and footnotes required by GAAP for complete financial statements. These interim consolidated financial statements should be read in conjunction with the December 31, 2015 audited consolidated financial statements and the notes thereto.
Principles of Consolidation	Principles of Consolidation - The accompanying consolidated financial statements include the accounts of 22nd Century Group, Inc. (“22nd Century Group”), its three wholly-owned subsidiaries, 22nd Century Limited, LLC (“22nd Century Ltd”), NASCO Products, LLC (“NASCO”), and Botanical Genetics, LLC (“Botanical Genetics”), and two wholly-owned subsidiaries of 22nd Century Ltd, Goodrich Tobacco Company, LLC (“Goodrich Tobacco”) and Hercules Pharmaceuticals, LLC (“Hercules Pharma”) (collectively, the “Company”). All intercompany accounts and transactions have been eliminated.
Nature of Business	Nature of Business - 22nd Century Ltd is a plant biotechnology company specializing in technology that allows for the level of nicotine and other nicotinic alkaloids (e.g., nornicotine, anatabine and anabasine) in tobacco plants to be decreased or increased through genetic engineering and plant breeding. The Company currently owns or exclusively controls more than 200 issued patents and more than 50 pending patent applications around the world. Goodrich Tobacco and Hercules Pharma are business units for the Company’s (i) premium cigarettes and potential modified risk tobacco products and (ii) smoking cessation product, respectively. The Company acquired the membership interests of NASCO on August 29, 2014. NASCO is a federally licensed tobacco products manufacturer, a participating member of the tobacco Master Settlement Agreement (“MSA”) between the tobacco industry and the Settling States under the MSA, and operates the Company’s cigarette manufacturing business in North Carolina. Botanical Genetics is a wholly-owned subsidiary of 22nd Century Group, and was incorporated to facilitate an equity investment more fully described in Note 8.
Reclassifications	Reclassifications - Certain items in the 2015 financial statements have been reclassified to conform to the 2016 classification.
Preferred stock authorized	Preferred stock authorized - The Company is authorized to issue “blank check” preferred stock, which could be issued with voting, liquidation, dividend and other rights superior to our common stock.
Accounts receivable	Accounts receivable 10,000
Inventory	Inventory - Inventories are valued at the lower of cost or market. Cost is determined using an average cost method for tobacco leaf inventory and raw materials inventory and standard cost is primarily used for finished goods inventory. Inventories are evaluated to determine whether any amounts are not recoverable based on slow moving or obsolete condition and are written off or reserved as appropriate. September 30, December 31, Inventory - tobacco leaf $ 1,867,335 $ 1,816,857 Inventory - finished goods Cigarettes and filtered cigars 424,960 342,707 Inventory - raw materials Cigarette and filtered cigar components 910,730 657,389 3,203,025 2,816,953 Less: inventory reserve 155,623 110,623 $ 3,047,402 $ 2,706,330
Machinery and equipment	- Machinery and equipment are recorded at their acquisition cost and depreciated on a straight-line basis over their estimated useful lives ranging from 3 10
Intangible Assets	Intangible Assets - September 30, December 31, Intangible assets, net Patent and trademark costs $ 5,563,841 $ 5,146,559 Less: accumulated amortization 1,911,066 1,603,893 Patent and trademark costs, net 3,652,775 3,542,666 License fees, net (see Note 12) 1,450,000 1,450,000 Less: accumulated amortization 204,062 130,546 License fees, net 1,245,938 1,319,454 MSA signatory costs 2,202,000 2,202,000 License fee for predicate cigarette brand 300,000 300,000 $ 7,400,713 $ 7,364,120 Amortization expense relating to the above intangible assets for the three and nine months ended September 30, 2016 amounted to $ 129,807 380,689 115,671 331,960 The estimated annual average amortization expense for the next five years is approximately $ 364,000 98,000
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets -
Income Taxes	Income Taxes - The Company recognizes deferred tax assets and liabilities for any basis differences in its assets and liabilities between tax and GAAP reporting, and for operating loss and credit carry-forwards. Considering the Company’s history of cumulative net operating losses and the uncertainty of their future utilization, the Company has established a valuation allowance to fully offset its net deferred tax assets as of September 30, 2016 and December 31, 2015. The Company’s federal and state tax returns for the years ended December 31, 2013 through December 31, 2015 are currently open to audit under the statutes of limitations. There were no pending audits as of September 30, 2016.
Stock Based Compensation	Stock Based Compensation - The Company uses a fair-value based method to determine compensation for all arrangements under which Company employees and others receive shares or options to purchase common shares of the Company. Stock based compensation expense is recorded over the requisite service period based on estimates of probability and time of achieving milestones and vesting. For accounting purposes, the shares will be considered issued and outstanding upon vesting.
Revenue Recognition	Revenue Recognition - The Company recognizes revenue from product sales at the point the product is shipped to a customer and title has transferred. Revenue from the sale of the Company’s products is recognized net of cash discounts, sales returns and allowances. Cigarette and filtered cigar federal excise taxes and other regulatory fees in the approximate amount of $ 1,810,000 5,387,000 1,910,000 3,838,000 SPECTRUM MAGIC The Company was chosen to be a subcontractor for a 5-year government contract between RTI International (“RTI”) and the National Institute on Drug Abuse (“NIDA”) to supply NIDA with research cigarettes. These government research cigarettes are distributed under the Company’s mark SPECTRUM 5.0 SPECTRUM 40 242,658 329,321
Derivatives	Derivatives - The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. The Company evaluates all our financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair market value and then is revalued at each reporting date, with changes in fair value reported in the Consolidated Statements of Operations. The methodology for valuing our outstanding warrants classified as derivative instruments utilizes a lattice model approach which includes probability weighted estimates of future events, including volatility of our common stock. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified on the balance sheet as current or non-current based on if the net-cash settlement of the derivative instrument could be required within twelve months of the balance sheet date.
Research and Development	Research and Development - Research and development costs are expensed as incurred.
Advertising	Advertising 24,000 259,000 71,000 186,000
Loss Per Common Share	Loss Per Common Share - Basic loss per common share is computed using the weighted-average number of common shares outstanding. Diluted loss per share is computed assuming conversion of all potentially dilutive securities. Potential common shares outstanding are excluded from the computation if their effect is anti-dilutive.
Commitment and Contingency Accounting	Commitment and Contingency Accounting - The Company evaluates each commitment and/or contingency in accordance with the accounting standards, which state that if the item is more likely than not to become a direct liability, then the Company will record the liability in the financial statements. If not, the Company will disclose any material commitments or contingencies that may arise.
Use of Estimates	Use of Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of income and expenses during the reporting period. Actual results could differ from those estimates.
Fair value of financial instruments	Fair Value of Financial Instruments - Financial instruments include cash, receivables, accounts payable, accrued expenses, accrued severance, note payable and warrant liability. Other than warrant liability, fair value is assumed to approximate carrying values for these financial instruments, since they are short term in nature, they are receivable or payable on demand, or had stated interest rates that approximate the interest rates available to the Company as of the reporting date. The determination of the fair value of the warrant liability includes unobservable inputs and is therefore categorized as a Level 3 measurement, as further discussed in Note 11.
Equity Investments	Equity Investments - The Company accounts for investments in equity securities of other entities under the equity method of accounting if the Company’s investment in the voting stock is greater than or equal to 20% and less than a majority, and the Company has the ability to have significant influence over the operating and financial policies of the investee
Accounting Pronouncements	Accounting Pronouncements In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements - Going Concern,” which provides guidance on determining when and how to disclose going-concern uncertainties in the financial statements. The new standard requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity will be required to provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. The ASU applies to all entities and is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. We are currently evaluating the impact of the adoption of ASU 2014-15 on our consolidated financial statements and have not yet determined when we will adopt the standard. In February 2016, the FASB issued ASU 2016-02, “Leases,” which supersedes existing lease guidance under GAAP. Under the new guidance, lessees will be required to recognize leases as right of use assets and liabilities for leases with lease terms of more than twelve months. The guidance will apply for both finance and operating leases. The effective date for the ASU is for annual periods beginning after December 15, 2018 and interim periods therein. The Company is currently evaluating the impact of the ASU on its consolidated financial statements.

NATURE OF BUSINESS AND SUMMAR24

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Inventory, Current	Inventories at September 30, 2016 and December 31, 2015 consisted of the following: September 30, December 31, Inventory - tobacco leaf $ 1,867,335 $ 1,816,857 Inventory - finished goods Cigarettes and filtered cigars 424,960 342,707 Inventory - raw materials Cigarette and filtered cigar components 910,730 657,389 3,203,025 2,816,953 Less: inventory reserve 155,623 110,623 $ 3,047,402 $ 2,706,330
Schedule of Intangible Assets and Goodwill	Total intangible assets at September 30, 2016 and December 31, 2015 consisted of the following: September 30, December 31, Intangible assets, net Patent and trademark costs $ 5,563,841 $ 5,146,559 Less: accumulated amortization 1,911,066 1,603,893 Patent and trademark costs, net 3,652,775 3,542,666 License fees, net (see Note 12) 1,450,000 1,450,000 Less: accumulated amortization 204,062 130,546 License fees, net 1,245,938 1,319,454 MSA signatory costs 2,202,000 2,202,000 License fee for predicate cigarette brand 300,000 300,000 $ 7,400,713 $ 7,364,120

MACHINERY AND EQUIPMENT (Tables

MACHINERY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2016
Property, Plant and Equipment [Abstract]
MACHINERY AND EQUIPMENT	Machinery and equipment at September 30, 2016 and December 31, 2015 consisted of the following: September 30, December 31, 2016 2015 Cigarette manufacturing equipment $ 3,125,657 $ 3,016,246 Office furniture, fixtures and equipment 102,134 95,361 Laboratory equipment 19,076 - 3,246,867 3,111,607 Less: accumulated depreciation 798,832 555,814 Machinery and equipment, net $ 2,448,035 $ 2,555,793

WARRANTS FOR COMMON STOCK (Tabl

WARRANTS FOR COMMON STOCK (Tables)	9 Months Ended
	Sep. 30, 2016
Warrants For Common Stock [Abstract]
Schedule Of Warrants Outstanding	Outstanding warrants at September 30, 2016 consisted of the following: Number of Exercise Warrant Description Warrants Price Expiration December 2011 convertible NP warrants 172,730 $ 1.1984 February 8, 2017 December 2011 convertible NP warrants 802,215 $ 1.3816 February 6, 2018 May 2012 PPO warrants 401,700 $ 0.6000 May 15, 2017 November 2012 PPO warrants 925,100 $ 0.6000 November 9, 2017 August 2012 convertible NP warrants (1) 94,721 $ 0.9310 August 8, 2018 August 2012 convertible NP warrants 92,244 $ 0.9060 August 8, 2018 July 2016 registered direct offering warrants 7,043,211 $ 1.0000 January 27, 2021 Total warrants outstanding (2),(3) 9,531,921 (1) Includes anti-dilution features. (2) Includes warrants to purchase 533,000 5.6 (3) Includes warrants to purchase 312,730 3.3
Roll-Forward of Warrant Liability from Intitial Valuation	The following table is a roll-forward summary of the warrant liability: Fair value at December 31, 2013 $ 3,779,522 Reclassification of warrant liability to equity resulting from Warrant Amendments - Q1 2014 (7,367,915) Cost of inducement from Warrant Amendments - Q1 2014 144,548 Fair value of warrant liability resulting from issuance of Crede Tranche 1A Warrants - Q3 2014 2,810,000 Loss as a result of change in fair value 3,676,691 Fair value at December 31, 2014 $ 3,042,846 Gain as a result of change in fair value (144,550) Fair value at December 31, 2015 $ 2,898,296 Reclassification of warrant liability to capital in excess of par (2,810,000) Gain as a result of change in fair value (14,602) Fair value at September 30, 2016 $ 73,694
Warrant Activity	The following table summarizes the Company’s warrant activity since December 31, 2013: Number of Warrants outstanding at December 31, 2013 10,653,469 Warrants issued in conjunction with consulting agreement 4,250,000 Warrants exercised during 2014 (1,247,443) Additional warrants due to anti-dilution provisions 18,383 Warrants outstanding at December 31, 2014 13,674,409 Warrants issued in conjunction with registered direct offering 3,000,000 Warrants exercised during 2015 (40,000) Additional warrants due to anti-dilution provisions 369 Warrants outstanding at December 31, 2015 16,634,778 Warrants issued in conjunction with registered direct offering 2,500,000 Unexercisable warrants (1) (2,000,000) Warrants exercised during January 2016 (67,042) Warrants expired during January 2016 (6,831,115) June 2015 registered direct offering warrants cancelled (3,000,000) February 2016 registered direct offering warrants cancelled (2,500,000) Warrants issued in conjunction with July 2016 registered direct offering 7,043,211 Additional warrants due to anti-dilution provisions 2,089 Warrants expired during September 2016 (2) (2,250,000) Warrants outstanding at September 30, 2016 9,531,921 Composition of outstanding warrants: Warrants containing anti-dilution feature 94,721 Warrants without anti-dilution feature 9,437,200 9,531,921 (1) Crede Tranche 2 Warrants and Tranche 3 Warrants are not exercisable (see Note 5 for additional information). (2) Crede Tranche 1A Warrants and Crede Tranche 1B Warrants expired unexercised on September 29, 2016.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	The future minimum lease payments if the Company exercises each of the additional extensions are approximately as follows: Year ended December 31, 2016 - $ 38,000 Year ended December 31, 2017 - $ 156,000 Year ended December 31, 2018 - $ 169,000 Year ended December 31, 2019 - $ 169,000 Year ended December 31, 2020 - $ 169,000 Year ended December 31, 2021 - $ 141,000

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	9 Months Ended
	Sep. 30, 2016
Earnings Per Common Share [Abstract]
Computation of Basic and Diluted Earnings Per Common Share	The following table sets forth the computation of basic and diluted earnings per common share for the three month periods ended September 30, 2016 and 2015: September 30, September 30, 2016 2015 Net loss attributed to common shareholders $ (2,679,988) $ (2,761,691) Denominator for basic earnings per share-weighted average shares outstanding 80,386,519 70,798,879 Effect of dilutive securities: Warrants, restricted stock and options outstanding - - Denominator for diluted earnings per common share-weighted average shares adjusted for dilutive securities 80,386,519 70,798,879 Loss per common share - basic and diluted $ (0.03) $ (0.04) The following table sets forth the computation of basic and diluted earnings per common share for the nine month periods ended September 30, 2016 and 2015: September 30, September 30, 2016 2015 Net loss attributed to common shareholders $ (8,834,794) $ (8,167,133) Denominator for basic earnings per share-weighted average shares outstanding 76,826,949 67,225,308 Effect of dilutive securities: Warrants, restricted stock and options outstanding - - Denominator for diluted earnings per common share-weighted average shares adjusted for dilutive securities 76,826,949 67,225,308 Loss per common share - basic and diluted $ (0.11) $ (0.12)
Schedule Outstanding Excluded from Computation Because they would have bee Anti-dilutive	Securities outstanding that were excluded from the computation because they would have been anti-dilutive are as follows: September 30, September 30, 2016 2015 Warrants 9,531,921 16,674,778 Restricted stock - 100,000 Options 5,650,679 3,061,642 15,182,600 19,836,420

EQUITY BASED COMPENSATION (Tabl

EQUITY BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Fair Value Assumptions	The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model. The following assumptions were used for the nine months ended September 30, 2016 and 2015: 2016 2015 Risk-free interest rate (weighted average) 1.31 % 1.60 % Expected dividend yield 0 % 0 % Expected stock price volatility 90 % 90 % Expected life of options (weighted average) 4.87 years 8.91 years
Summary of All Stock Option Activity	A summary of all stock option activity since December 31, 2013 is as follows: Weighted Average Weighted Remaining Aggregate Number of Average Contractual Intrinsic Options Exercise Price Term Value Outstanding at December 31, 2013 660,000 $ 0.74 Granted in 2014 300,000 $ 2.61 Exercised in 2014 (70,000) $ 0.69 Outstanding at December 31, 2014 890,000 $ 1.38 Reinstated in 2015 50,000 $ 0.69 Granted in 2015 2,221,642 $ 1.00 Outstanding at December 31, 2015 3,161,642 $ 1.10 Granted in 2016 2,489,037 $ 0.97 Outstanding at September 30, 2016 5,650,679 $ 1.04 7.7 years $ 2,641,281 Exercisable at September 30, 2016 2,711,642 $ 1.07 7.0 years $ 1,158,762

NATURE OF BUSINESS AND SUMMAR30

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) Cigarettes in Millions	1 Months Ended		3 Months Ended			9 Months Ended		12 Months Ended
	Jan. 31, 2016USD ($)	Sep. 30, 2015Cigarettes	Sep. 30, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Condensed Financial Statements, Captions [Line Items]
Amortization of Intangible Assets			$ 129,807		$ 115,671	$ 380,689	$ 331,960
Sales Revenue, Goods, Net, Total	$ 329,321		3,097,648	$ 242,658	2,667,506	8,944,362	5,590,597
Allowance for Doubtful Accounts Receivable			10,000	$ 10,000		10,000		$ 10,000
Advertising Expense			24,000		71,000	259,000	186,000
Excise and Sales Taxes			1,810,000		$ 1,910,000	5,387,000	$ 3,838,000
Percentage of Orders Shipped								40.00%
Patent and Trademarks [Member]
Condensed Financial Statements, Captions [Line Items]
Finite-Lived Intangible Assets, Amortization Expense, after Year Five			364,000			364,000
Licensing Agreements [Member]
Condensed Financial Statements, Captions [Line Items]
Finite-Lived Intangible Assets, Amortization Expense, after Year Five			$ 98,000			$ 98,000
Maximum [Member]
Condensed Financial Statements, Captions [Line Items]
Property, Plant and Equipment, Estimated Useful Lives						10
Minimum [Member]
Condensed Financial Statements, Captions [Line Items]
Property, Plant and Equipment, Estimated Useful Lives						3
SPECTRUM Order [Member]
Condensed Financial Statements, Captions [Line Items]
Purchase Order Received During Period | Cigarettes		5

NATURE OF BUSINESS AND SUMMAR31

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Inventory [Line Items]
Inventory - tobacco leaf	$ 1,867,335	$ 1,816,857
Inventory - finished goods
Cigarettes and filtered cigars	424,960	342,707
Inventory - raw materials
Cigarette and filtered cigar components	910,730	657,389
Inventory - tobacco leaf, net	3,203,025	2,816,953
Less: inventory reserve	155,623	110,623
Inventory, Net	$ 3,047,402	$ 2,706,330

NATURE OF BUSINESS AND SUMMAR32

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Intangible assets, net
Intangible assets, net	$ 7,400,713	$ 7,364,120
Patent and Trademark [Member]
Intangible assets, net
Patent and trademark costs	5,563,841	5,146,559
Less: accumulated amortization	1,911,066	1,603,893
Patent and trademark costs, net	3,652,775	3,542,666
Licensing Agreements [Member]
Intangible assets, net
Patent and trademark costs	1,450,000	1,450,000
Less: accumulated amortization	204,062	130,546
Patent and trademark costs, net	1,245,938	1,319,454
MSA Signatory Costs [Member]
Intangible assets, net
License fee for predicate cigarette brand	2,202,000	2,202,000
License Fees, Net [Member]
Intangible assets, net
License fee for predicate cigarette brand	$ 300,000	$ 300,000

JULY 2016 REGISTERED DIRECT O33

JULY 2016 REGISTERED DIRECT OFFERING (Narrative) (Details) - USD ($)	1 Months Ended		9 Months Ended
	Jul. 27, 2016	Jan. 25, 2016	Sep. 30, 2016		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Subsidiary, Sale of Stock [Line Items]
Stock Issued During Period, Shares, New Issues		2,618
Class of Warrant or Right, Outstanding			9,531,921	[1],[2]	16,634,778	13,674,409	10,653,469
Minimum [Member]
Subsidiary, Sale of Stock [Line Items]
Class Of Warrant Or Right Terminated,Exercise Price	$ 1.21
Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Class Of Warrant Or Right Terminated,Exercise Price	$ 1.25
Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Stock Issued During Period, Shares, New Issues			5,000,000
July Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	7,043,211
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	9,531,921
Fair Value of Warrants	$ 858,000
Warrant Expiration Term	5 years 6 months
Shares Issued, Price Per Share	$ 0.81
Class Of Warrants Or Right ,Terminated	5,500,000
Proceeds from Issuance or Sale of Equity	$ 4,682,764
July Offering [Member] | Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	1,543,210
Class of Warrant or Right, Outstanding	5,500,001
July Offering [Member] | Minimum [Member]
Subsidiary, Sale of Stock [Line Items]
Class Of Warrant Or Right Terminated,Exercise Price	$ 1.21
July Offering [Member] | Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Class Of Warrant Or Right Terminated,Exercise Price	$ 1.25
July Offering [Member] | Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	6,172,840
July Offering [Member] | Six Month Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value of Warrants	$ 3,058,000
[1]	Includes warrants to purchase 312,730 shares of common stock (3.3%) held by a former officer and director that have had the anti-dilution feature removed.
[2]	Includes warrants to purchase 533,000 shares of common stock (5.6%) held by officers and directors that have had the anti-dilution feature removed.

FEBRUARY 2016 REGISTERED DIRE34

FEBRUARY 2016 REGISTERED DIRECT OFFERING (Narrative) (Details) - USD ($)	Feb. 05, 2016	Jan. 25, 2016	Sep. 30, 2016
Direct Offering [Line Items]
Stock Issued During Period, Shares, New Issues		2,618
Stock Issued During Period, Value, New Issues			$ 5,091,791
February Offering [Member]
Direct Offering [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.21
Stock Issued During Period, Value, New Issues	$ 5,091,791
Warrants Expiration Period	66 months
Shares Issued, Price Per Share	$ 1.10
Fair Value of Warrants	$ 1,940,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	2,500,000
Common Stock [Member]
Direct Offering [Line Items]
Stock Issued During Period, Shares, New Issues			5,000,000
Stock Issued During Period, Value, New Issues			$ 50
Common Stock [Member] | February Offering [Member]
Direct Offering [Line Items]
Stock Issued During Period, Shares, New Issues	5,000,000

JUNE 2015 REGISTERED DIRECT O35

JUNE 2015 REGISTERED DIRECT OFFERING (Narrative) (Details) - USD ($)	1 Months Ended		9 Months Ended
	Jan. 25, 2016	Jun. 02, 2015	Sep. 30, 2016
Direct Offering [Line Items]
Stock Issued During Period, Shares, New Issues	2,618
Stock Issued During Period, Value, New Issues			$ 5,091,791
June Offering [Member]
Direct Offering [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 1.25
Stock Issued During Period, Value, New Issues		$ 5,576,083
Warrants Expiration Period		66 months
Shares Issued, Price Per Share		$ 1
Fair Value of Warrants		$ 2,067,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		3,000,000
Common Stock [Member]
Direct Offering [Line Items]
Stock Issued During Period, Shares, New Issues			5,000,000
Stock Issued During Period, Value, New Issues			$ 50
Common Stock [Member] | June Offering [Member]
Direct Offering [Line Items]
Stock Issued During Period, Shares, New Issues		6,000,000

JOINT VENTURE, CONSULTING AGR36

JOINT VENTURE, CONSULTING AGREEMENT AND ASSOCIATED WARRANTS (Narrative) (Details) - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Sep. 30, 2016	Sep. 30, 2015
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Issuance of Stock and Warrants for Services or Claims			$ 30,873	$ 2,210,972
Warrant Exercisable Per Share	$ 3.36
Consulting Agreement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Issuance of Stock and Warrants for Services or Claims		$ 4,070,000
Other Prepaid Expense, Current		$ 1,978,785
Consulting Agreement [Member] | Tranche 1A Warrants [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Issuance of Stock and Warrants for Services or Claims	$ 2,810,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	1,250,000
Consulting Agreement [Member] | Tranche 1B Warrants [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	1,000,000
Consulting Agreement [Member] | Tranche 2 Warrants [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	1,000,000
Consulting Agreement [Member] | Tranche 3 Warrants [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	1,000,000

MANUFACTURING FACILITY (Narrati

MANUFACTURING FACILITY (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Manufacturing Facility [Line Items]
General and Administrative Expense, Total	$ 1,230,967	$ 1,303,104	$ 4,799,349	$ 6,251,889
North Carolina Manufacturing Facility [Member]
Manufacturing Facility [Line Items]
General and Administrative Expense, Total	$ 140,690	$ 164,280	$ 422,626	$ 448,399

MACHINERY AND EQUIPMENT (Narrat

MACHINERY AND EQUIPMENT (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Property, Plant and Equipment [Line Items]
Depreciation, Total	$ 81,354	$ 81,700	$ 243,018	$ 239,140

MACHINERY AND EQUIPMENT (Detail

MACHINERY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Cigarette manufacturing equipment	$ 3,125,657	$ 3,016,246
Office furniture, fixtures and equipment	102,134	95,361
Laboratory equipment	19,076	0
Property, Plant and Equipment, Gross, Total	3,246,867	3,111,607
Less: accumulated depreciation	798,832	555,814
Machinery and equipment, net	$ 2,448,035	$ 2,555,793

EQUITY INVESTMENT (Narrative) (

EQUITY INVESTMENT (Narrative) (Details) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
	Mar. 31, 2015	Sep. 15, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 08, 2016	Dec. 31, 2015	Dec. 31, 2014	Apr. 14, 2014	Apr. 11, 2014
Schedule of Equity Method Investments [Line Items]
Equity Method Investments			$ 1,050,583		$ 1,050,583			$ 1,222,651		$ 250,000
Equity Method Investment, Realized Gain (Loss) on Disposal			(29,997)	$ (33,211)	(172,068)	$ (125,026)
Amortization of Intangible Assets			$ 129,807	115,671	$ 380,689	331,960
Anandia Laboratories, Inc [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investments		$ 450,000							$ 1,199,000		$ 250,000
Equity Method Investment, Ownership Percentage		15.00%	24.40%		24.40%		25.00%				10.00%
Sale of Stock, Number of Shares Issued in Transaction		394,500
Equity Method Investment, Realized Gain (Loss) on Disposal			$ 15,585	18,799	$ 128,832	81,790
Amortization of Intangible Assets			$ 14,412	$ 14,412	$ 43,236	$ 43,236
Common Stock [Member]
Schedule of Equity Method Investments [Line Items]
Sale of Stock, Number of Shares Issued in Transaction		150,000
Common Stock [Member] | Anandia Laboratories, Inc [Member]
Schedule of Equity Method Investments [Line Items]
Sale of Stock, Number of Shares Issued in Transaction	377,906
Equity Method Investment Summarized Financial Information, Equity	$ 325,000

NOTES PAYABLE AND PATENT ACQU41

NOTES PAYABLE AND PATENT ACQUISITION (Narrative) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2014	Dec. 31, 2015	Dec. 22, 2015	Dec. 23, 2014
Notes Payable And Patent Acquisition [Line Items]
Other Commitment					$ 1,213,000
Finite Lived Intangible Assets Acquired With Notes Payable		$ 925,730
Notes Payable, Current	$ 327,086		$ 308,582
Notes Payable, Noncurrent	307,938		307,938
Notes and Loans, Noncurrent, Total	635,024		$ 616,520
Patents [Member]
Notes Payable And Patent Acquisition [Line Items]
Other Commitment				$ 333,333	1,000,000
Other Commitment, Due in Second Year	213,000				213,000
Other Commitment, Due in Third Year					333,333
Other Commitment, Due in Fourth Year					333,333
Other Commitment, Due in Fifth Year					$ 333,333
Finite-lived Intangible Assets Acquired	$ 1,138,730

SEVERANCE LIABILITY (Narrative)

SEVERANCE LIABILITY (Narrative) (Details) - USD ($)	3 Months Ended
	Dec. 31, 2014	Sep. 30, 2016	Dec. 31, 2015
Severance Liability [Line Items]
Severance Costs	$ 624,320
Severance Term	36 months
Accrued Severance Liabilities Current	$ 212,012	$ 227,553	$ 220,661
Accounts Payable and Accrued Liabilities, Noncurrent	412,308	$ 30,195	$ 199,658
Employee Severance [Member]
Severance Liability [Line Items]
Monthly Severance Cost	$ 18,750

WARRANTS FOR COMMON STOCK (Narr

WARRANTS FOR COMMON STOCK (Narrative) (Details) - USD ($)

Feb. 05, 2016

Jul. 27, 2016

Jan. 25, 2016

Jun. 02, 2015

Sep. 30, 2016

Sep. 30, 2015

Sep. 30, 2016

Sep. 30, 2015

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Class of Warrant or Right [Line Items]

Derivative, Gain (Loss) on Derivative, Net, Total

$ 46,995

$ 27,723

$ 14,602

$ 199,556

Stock Issued During Period, Shares, New Issues

2,618

Number Of Warrants Exercised

67,042

67,042

40,000

1,247,443

Warrants Expired And Unexercised

6,831,115

Class of Warrant or Right, Outstanding

9,531,921

[1],[2]

9,531,921

[1],[2]

16,634,778

13,674,409

10,653,469

Minimum [Member]

Class of Warrant or Right [Line Items]

Class Of Warrant Or Right Terminated,Exercise Price

$ 1.21

Maximum [Member]

Class of Warrant or Right [Line Items]

Class Of Warrant Or Right Terminated,Exercise Price

1.25

Common Stock [Member]

Class of Warrant or Right [Line Items]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

9,531,921

9,531,921

February Offering [Member]

Class of Warrant or Right [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 1.21

Warrants Expiration Period

66 months

Fair Value of Warrants

$ 1,940,000

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

2,500,000

June Offering [Member]

Class of Warrant or Right [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 1.25

Warrants Expiration Period

66 months

Fair Value of Warrants

$ 2,067,000

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

3,000,000

July Offering [Member]

Class of Warrant or Right [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 1

Warrants Expiration Period

5 years 6 months

Fair Value of Warrants

$ 858,000

Stock Issued During Period, Shares, New Issues

7,043,211

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

9,531,921

Class Of Warrants Or Right ,Terminated

5,500,000

July Offering [Member] | Minimum [Member]

Class of Warrant or Right [Line Items]

Class Of Warrant Or Right Terminated,Exercise Price

$ 1.21

July Offering [Member] | Maximum [Member]

Class of Warrant or Right [Line Items]

Class Of Warrant Or Right Terminated,Exercise Price

$ 1.25

July Offering [Member] | Six Month Warrant [Member]

Class of Warrant or Right [Line Items]

Fair Value of Warrants

$ 3,058,000

Officers And Directors [Member]

Class of Warrant or Right [Line Items]

Percentage of Warrants Outstanding

5.60%

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

533,000

533,000

Officers And Directors One [Member]

Class of Warrant or Right [Line Items]

Percentage of Warrants Outstanding

3.30%

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

312,730

312,730

Warrant [Member] | July Offering [Member]

Class of Warrant or Right [Line Items]

Stock Issued During Period, Shares, New Issues

7,043,211

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

1,543,210

Class of Warrant or Right, Outstanding

5,500,001

Warrants With Provision Of Anti Dilution [Member]

Class of Warrant or Right [Line Items]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

94,721

94,721

[1]

Includes warrants to purchase 312,730 shares of common stock (3.3%) held by a former officer and director that have had the anti-dilution feature removed.

[2]

Includes warrants to purchase 533,000 shares of common stock (5.6%) held by officers and directors that have had the anti-dilution feature removed.

WARRANTS FOR COMMON STOCK (Outs

WARRANTS FOR COMMON STOCK (Outstanding Warrants) (Details) - $ / shares		9 Months Ended
		Sep. 30, 2016		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Class of Warrant or Right [Line Items]
Number of warrants		9,531,921	[1],[2]	16,634,778	13,674,409	10,653,469
December 2011 Convertible Notes Payable Warrants One [Member]
Class of Warrant or Right [Line Items]
Number of warrants		172,730
Exercise Price		$ 1.1984
Expiration		Feb. 8, 2017
December 2011 Convertible Notes Payable Warrants Two [Member]
Class of Warrant or Right [Line Items]
Number of warrants		802,215
Exercise Price		$ 1.3816
Expiration		Feb. 6, 2018
May 2012 Private Placement Offering Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants		401,700
Exercise Price		$ 0.6
Expiration		May 15, 2017
November 2012 Private Placement Offering Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants		925,100
Exercise Price		$ 0.6
Expiration		Nov. 9, 2017
August 2012 Convertible Notes Payable Warrants One [Member]
Class of Warrant or Right [Line Items]
Number of warrants	[3]	94,721
Exercise Price	[3]	$ 0.931
Expiration	[3]	Aug. 8, 2018
August 2012 Convertible Notes Payable Warrants Two [Member]
Class of Warrant or Right [Line Items]
Number of warrants		92,244
Exercise Price		$ 0.906
Expiration		Aug. 8, 2018
July 2016 Registered Direct Offering Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants		7,043,211
Exercise Price		$ 1
Expiration		Jan. 27, 2021
[1]	Includes warrants to purchase 312,730 shares of common stock (3.3%) held by a former officer and director that have had the anti-dilution feature removed.
[2]	Includes warrants to purchase 533,000 shares of common stock (5.6%) held by officers and directors that have had the anti-dilution feature removed.
[3]	Includes anti-dilution features.

WARRANTS FOR COMMON STOCK (Roll

WARRANTS FOR COMMON STOCK (Roll-Forward of Warrant Liability from Initial Valuation) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Class of Warrant or Right [Line Items]
Fair value of warrant liability upon Issuance / conversion	$ 73,694	$ 2,898,296	$ 3,042,846	$ 3,779,522
Reclassification of warrant liability to equity resulting from Warrant Amendments - Q1 2014			(7,367,915)
Cost of inducement from Warrant Amendments - Q1 2014			144,548
Reclassification of warrant liability to capital in excess of par	(2,810,000)
Gain as a result of change in fair value	$ (14,602)	$ (144,550)
Loss as a result of change in fair value			3,676,691
Crede Tranche 1A warrants [Member]
Class of Warrant or Right [Line Items]
Fair value of warrant liability upon Issuance / conversion			$ 2,810,000

WARRANTS FOR COMMON STOCK (Warr

WARRANTS FOR COMMON STOCK (Warrant Activity) (Details) - shares		1 Months Ended	9 Months Ended		12 Months Ended
		Jan. 25, 2016	Sep. 30, 2016		Dec. 31, 2015	Dec. 31, 2014
Class of Warrant or Right [Line Items]
Warrant outstanding beginning balance			16,634,778		13,674,409	10,653,469
Warrants issued in conjunction with consulting agreement						4,250,000
Warrants issued in conjunction with registered direct offering			2,500,000		3,000,000
Unexercisable warrants	[1]		(2,000,000)
Warrants exercised		(67,042)	(67,042)		(40,000)	(1,247,443)
Warrants expired			(6,831,115)
Additional warrants due to anti-dilution provisions			2,089		369	18,383
Warrant outstanding ending balance			9,531,921	[2],[3]	16,634,778	13,674,409
Composition of outstanding warrants:
Warrants containing anti-dilution feature			94,721
Warrants without anti-dilution feature			9,437,200
Warrant outstanding and exercisable ending balance			9,531,921
June 2015 Offering [Member]
Composition of outstanding warrants:
Warrants Cancelled In Registered Direct Offering			(3,000,000)
February 2016 Offering [Member]
Composition of outstanding warrants:
Warrants Cancelled In Registered Direct Offering			(2,500,000)
July 2016 Offering [Member]
Class of Warrant or Right [Line Items]
Warrants issued in conjunction with registered direct offering			7,043,211
September 2016 Offering [Member]
Class of Warrant or Right [Line Items]
Number Of Warrants Exercised Two	[4]		(2,250,000)
[1]	Crede Tranche 2 Warrants and Tranche 3 Warrants are not exercisable (see Note 5 for additional information).
[2]	Includes warrants to purchase 312,730 shares of common stock (3.3%) held by a former officer and director that have had the anti-dilution feature removed.
[3]	Includes warrants to purchase 533,000 shares of common stock (5.6%) held by officers and directors that have had the anti-dilution feature removed.
[4]	Crede Tranche 1A Warrants and Crede Tranche 1B Warrants expired unexercised on September 29, 2016.

COMMITMENTS AND CONTINGENCIES47

COMMITMENTS AND CONTINGENCIES (Narrative) (Details)	Dec. 08, 2015USD ($)	Nov. 01, 2015USD ($)ft²	Feb. 10, 2014USD ($)	Sep. 15, 2014USD ($)	Aug. 27, 2014USD ($)	Aug. 22, 2014USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2016USD ($)	Sep. 01, 2016USD ($)	May 19, 2016shares	May 01, 2016USD ($)	Dec. 31, 2015USD ($)
Other Commitments [Line Items]
Annual minimum royalty payments																$ 75,000
Milestone payment upon approval of a product									$ 150,000
Research and Development Expense, Total							$ 691,970	$ 505,084	1,799,289	$ 947,153
License Costs	$ 150,000		$ 85,681
Amortization of Other Deferred Charges							129,807	115,671	380,689	331,960
Lease Payments							36,131	30,750	108,393	92,250
Minimum Royalty Fee Payments Due In Year Four							15,000		15,000
Operating Leases, Future Minimum Payments Due, Next Twelve Months							38,000		38,000
Operating Leases, Future Minimum Payments, Due in Two Years							156,000		156,000
Operating Leases, Future Minimum Payments, Due in Three Years							169,000		169,000
Operating Leases, Future Minimum Payments, Due in Four Years							169,000		169,000
Operating Leases, Rent Expense, Minimum Rentals		$ 3,750
Land Subject to Ground Leases | ft²		25,000
Minimum Annual Royalties In Year Five							25,000		25,000
Minimum Annual Royalties After Year Five							50,000		50,000
Minimum Annual Royalties In Year Three							10,000		10,000
Litigation Settlement Shares To Be Issued | shares														2,077,555
Operating Leases, Future Minimum Payments, Due Thereafter							$ 141,000		141,000
Lease Expiration Date							Oct. 31, 2017
Payment One [Member]
Other Commitments [Line Items]
Research and Development Arrangement, Contract to Perform for Others, Costs Incurred, Gross									379,800
Payment Two [Member]
Other Commitments [Line Items]
Research and Development Arrangement, Contract to Perform for Others, Costs Incurred, Gross							$ 84,200	116,400	263,400	116,400
Office space in Clarence, New York [Member]
Other Commitments [Line Items]
Operating Leases, Future Minimum Payments, Due in Two Years							11,000		11,000
Operating Leases, Future Minimum Payments, Due in Three Years							31,000		31,000
Warehouse Space in North Carolina [Member]
Other Commitments [Line Items]
Operating Leases, Future Minimum Payments Due, Next Twelve Months		$ 11,250
Operating Leases, Future Minimum Payments, Due in Two Years		45,000
Operating Leases, Future Minimum Payments, Due in Three Years		45,000
Operating Leases, Future Minimum Payments, Due in Four Years		$ 37,500
Operating Leases, Future Minimum Payments, Remainder of Fiscal Year													$ 3,600
Operating Leases, Future Minimum Payments, Due Thereafter													$ 14,400
Laboratory space in Buffalo [Member]
Other Commitments [Line Items]
Annual minimum royalty payments															$ 1,471
Operating Leases, Future Minimum Payments Due, Next Twelve Months															4,400
Operating Leases, Future Minimum Payments, Due in Two Years															18,000
Operating Leases, Future Minimum Payments, Due in Three Years															$ 6,000
Scenario, Forecast [Member]
Other Commitments [Line Items]
Annual minimum royalty payments												$ 225,000
Licensing Agreements One [Member]
Other Commitments [Line Items]
Research and Development Expense, Total			$ 162,408				115,170	39,051	345,137	117,153
License Costs					$ 125,000
License Maintenance Fees Due Current							15,000		15,000
Minimum Royalty Fee Payments Due In Year Five							30,000		30,000
Minimum Royalty Fee Payments Due Thereafter							50,000		50,000
Capitalized Patent Costs Gross							4,056	11,218	37,995	15,422
Minimum Royalty Fee Payments Due In Year Three							20,000		20,000
Patents [Member]
Other Commitments [Line Items]
Capitalized Patent Costs Gross							62,303	61,045	76,299	84,651
Precision License [Member]
Other Commitments [Line Items]
License Costs						$ 1,250,000
Finite-lived Intangible Assets Acquired									725,000
Obligation To Pay Remaining License Cost									525,000		$ 525,000
Amortization of Other Deferred Charges							24,505	24,506	73,516	73,517
Obligation To Pay Remaining License Cost In Increments									25,000
Anandia Sublicense [Member]
Other Commitments [Line Items]
License Costs				$ 10,000
Upfront Fee				$ 75,000
Licensing Agreements Two [Member]
Other Commitments [Line Items]
Capitalized Patent Costs Gross							$ 0	$ 0	$ 6,075	$ 0

COMMITMENTS AND CONTINGENCIES48

COMMITMENTS AND CONTINGENCIES (Future Minimum Lease Payments) (Details)	Sep. 30, 2016USD ($)
Other Commitments [Line Items]
Year ended December 31, 2016 -	$ 38,000
Year ended December 31, 2017 -	156,000
Year ended December 31, 2018 -	169,000
Year ended December 31, 2019 -	169,000
Year ended December 31, 2020 -	169,000
Year ended December 31, 2021 -	$ 141,000

EARNINGS PER COMMON SHARE (Comp

EARNINGS PER COMMON SHARE (Computation of Basic and Diluted Earnings Per Common Share) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net loss attributed to common shareholders	$ (2,679,988)	$ (2,761,691)	$ (8,834,794)	$ (8,167,133)
Denominator for basic earnings per share-weighted average shares outstanding	80,386,519	70,798,879	76,826,949	67,225,308
Effect of dilutive securities:
Warrants, restricted stock and options outstanding	0	0	0	0
Denominator for diluted earnings per common share-weighted average shares adjusted for dilutive securities	80,386,519	70,798,879	76,826,949	67,225,308
Loss per common share - basic and diluted	$ (0.03)	$ (0.04)	$ (0.11)	$ (0.12)

EARNINGS PER COMMON SHARE (Anti

EARNINGS PER COMMON SHARE (Anti-Dilutive Securities Outstanding Excluded from Computation) (Details) - shares	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities outstanding but excluded from computation of earnings per share	15,182,600	19,836,420
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities outstanding but excluded from computation of earnings per share	9,531,921	16,674,778
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities outstanding but excluded from computation of earnings per share	0	100,000
Options [ Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities outstanding but excluded from computation of earnings per share	5,650,679	3,061,642

EQUITY BASED COMPENSATION (Narr

EQUITY BASED COMPENSATION (Narrative) (Details) - USD ($)	Apr. 12, 2014	Sep. 30, 2016	Sep. 30, 2015	Mar. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Oct. 21, 2010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity based employee compensation expense		$ 204,860	$ 314,743		$ 677,076	$ 1,000,603
Unrecognized compensation expense related to non-vested restricted shares and stock option		$ 1,586,000			$ 1,586,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value					$ 0.66	$ 0.56
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					2,489,037	2,121,642
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value					$ 1,242,110	$ 206,500
Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		665,000	100,000		2,389,037	1,721,642
Omnibus Incentive Plan [Member] | Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	5,000,000
Scenario, Forecast [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense related to non-vested restricted shares and stock option							$ 112,000	$ 357,000	$ 457,000	$ 193,000
Third Party [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity based employee compensation expense		$ 0	$ 97,969		$ 30,873	$ 232,187
Restricted shares awarded vested immediately		0			15,811
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			90,000			279,196
Restricted Stock [Member] | Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			0			20,000
Equity Incentive Plan 2010 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangement By Share-Based Payment Award, Number Of Shares Authorized											4,250,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross				850,000
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense related to non-vested restricted shares and stock option		$ 467,000			$ 467,000
Employee Stock Option [Member] | Third Party [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares awarded vested immediately		0	300,000		100,000	400,000

EQUITY BASED COMPENSATION (Sche

EQUITY BASED COMPENSATION (Schedule of Fair Value Assumptions) (Details)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Risk-free interest rate (weighted average)	1.31%	1.60%
Expected dividend yield	0.00%	0.00%
Expected stock price volatility	90.00%	90.00%
Expected life of options (weighted average)	4 years 10 months 13 days	8 years 10 months 28 days

EQUITY BASED COMPENSATION (Summ

EQUITY BASED COMPENSATION (Summary of All Stock Option Activity) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014
Number of Options
Options Outstanding, Beginning of Period	3,161,642	890,000	660,000
Reinstated		50,000
Granted	2,489,037	2,221,642	300,000
Exercised			(70,000)
Options Outstanding, End of Period	5,650,679	3,161,642	890,000
Exercisable, End of Period	2,711,642
Weighted Average Exercise Price
Options Outstanding, Beginning of Period	$ 1.1	$ 1.38	$ 0.74
Reinstated		0.69
Granted	0.97	1	2.61
Exercised			0.69
Options Outstanding, End of Period	1.04	$ 1.1	$ 1.38
Exercisable, End of Period	$ 1.07
Weighted Average Remaining Contractual Term
Options Outstanding, End of Period	7 years 8 months 12 days
Exercisable, End of Period	7 years
Aggregate Intrinsic Value
Options Outstanding, End of Period	$ 2,641,281
Exercisable, End of Period	$ 1,158,762

SUBSEQUENT EVENTS (Narrative) (

SUBSEQUENT EVENTS (Narrative) (Details) - USD ($)	1 Months Ended
	Oct. 19, 2016	Jan. 25, 2016
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues		2,618
Subsequent Event [Member]
Subsequent Event [Line Items]
Fair Value of Warrants	$ 3,380,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.45
Warrants to Purchase of Common Stock	0.5
Warrant Expiration Term	5 years 6 months
Warrant Exercise Rights, Maximum Beneficial Ownership Percentage On Common Stock	4.99%
Warrant Exercise Right, Maximum Limitation Percentage	9.99%
Share Price	$ 2
Subsequent Event [Member] | October Offering [Member]
Subsequent Event [Line Items]
Shares Issued, Price Per Share	$ 1.3425
Sale of Stock, Consideration Received on Transaction	$ 11,400,000
Subsequent Event [Member] | October Offering [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues	8,500,000
Subsequent Event [Member] | October Offering [Member] | Warrant [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues	4,250,000