Max Sound (MAXD) 10-Q19 May 152015 Q1 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	3 Months Ended
Document and Entity Information (USD $)	Mar. 31, 2015	Apr. 01, 2015
Document And Entity Information
Entity Registrant Name	Max Sound Corporation
Entity Central Index Key	1353499
Document Type	10-Q
Document Period End Date	31-Mar-15
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Is Entity a Voluntary Filer?	Yes
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float		$201,475,590
Entity Common Stock, Shares Outstanding		285,044,350
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

Balance_Sheets_Unaudited

Balance Sheets (Unaudited) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash	$21,896	$35,747
Inventory	8,796	38,071
Prepaid expenses	28,962	30,207
Debt offering costs - net	34,733	27,456
Total Current Assets	94,388	131,481
Property and equipment, net	172,445	188,896
Other Assets
Security deposit	413	413
Intangible assets	17,587,006	17,850,595
Total Other Assets	17,587,419	17,851,008
Total Assets	17,856,206	18,171,385
Current Liabilities
Accounts payable	896,839	656,308
Accrued expenses	161,741	116,903
Line of credit - related party	220,478	268,227
Derivative liabilities	3,171,244	3,234,792
Convertible note payable, net of debt discount of $1,629,771 and $1,691,065 respectively	1,417,871	1,337,353
Total Current Liabilities	5,868,173	5,613,583
Stockholders' Equity
Additional paid-in capital	51,613,168	50,209,989
Treasury stock	-519,575	-519,575
Accumulated deficit	-39,110,405	-37,136,345
Total Liabilities and Stockholders' Equity	17,854,252	18,171,385
Common Stock
Stockholders' Equity
Common stock, $0.00001 par value; 450,000,000 shares authorized, 284,188,822 and 373,442,040 shares issued and outstanding, respectively	2,841	3,733
Preferred Stock
Stockholders' Equity
Preferred stock, $0.00001 par value; 10,000,000 shares authorized, No shares issued and outstanding, Series, A Convertible Preferred stock, $0.00001 par value; 10,000,000 shares authorized, 5,000,000 and 0 shares issued and outstanding, respectively
Series A Preferred Stock [Member]
Stockholders' Equity
Preferred stock, $0.00001 par value; 10,000,000 shares authorized, No shares issued and outstanding, Series, A Convertible Preferred stock, $0.00001 par value; 10,000,000 shares authorized, 5,000,000 and 0 shares issued and outstanding, respectively	$50

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Common Stock
Common stock, par value	$0.00	$0.00
Preferred Stock
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	5,000,000	0
Preferred stock, shares outstanding	5,000,000	0
Common stock, shares authorized	450,000,000	450,000,000
Common stock, shares issued	284,188,822	373,442,040
Common stock, shares outstanding	284,188,822	373,442,040

Statements_of_Operations_Unaud

Statements of Operations (Unaudited) (USD $)	3 Months Ended
Statements of Operations (Unaudited) (USD $)	Mar. 31, 2015	Mar. 31, 2014
Income Statement [Abstract]
Revenue		$1,236
Operating Expenses
General and administrative	787,303	740,785
Endorsement fees
Consulting	69,837	133,812
Professional fees	117,624	277,474
Website development	5,000	22,881
Compensation	241,300	256,400
Total Operating Expenses	1,221,064	1,431,352
Loss from Operations	-1,221,064	-1,430,116
Other Income / (Expense)
Other income
Gain on sale of intellectual property
Loss on inventory write off	-29,275
Gain (Loss) on extinguishment of debt		-116,582
Interest expense	-56,443	-18,596
Derivative Expense	-167,523
Amortization of debt offering costs	-53,093	-78,983
Loss on conversions		-42,085
Amortization of debt discount	-752,359	-786,155
Change in fair value of embedded derivative liability	473,735	-1,717,264
Total Other Income / (Expense)	-752,359	-2,759,665
Provision for Income Taxes
Net Income (Loss)	($1,973,423)	($4,189,781)
Net Loss Per Share - Basic and Diluted	($0.01)	($0.01)
Weighted average number of shares outstanding during the year Basic and Diluted	341,970,037	313,207,471

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
Statements of Cash Flows (Unaudited) (USD $)	Mar. 31, 2015	Mar. 31, 2014
Cash Flows From Operating Activities:
Net Loss	($1,973,423)	($4,189,781)
Adjustments to reconcile net loss to net cash used in operations
Depreciation/Amortization	19,208	82,211
Stock and stock options issued for services	32,731	1,568,601
Warrants issued for services
Loss on debt conversion settled through the issuance of stock		42,085
Amortization of intangible	263,590	343,898
Amortization of stock based compensation		18,750
Amortization of debt offering costs	17,361	96,402
Amortization of debt discount	953,494	728,736
Change in fair value of derivative liability	-460,555	1,717,264
Loss on debt extinguishment		18,596
Derivative Expense	-167,523
Warrants issued for services treated as derivative liabilities
Cash paid in connection with acquisition of assets and intellectual property
Changes in operating assets and liabilities:
(Increase)/Decrease in inventory	29,275
(Increase)/Decrease in prepaid expenses	1,245	50,799
Increase/(Decrease) accounts payable	240,528	193,191
Cash Overdraft		90,362
Increase/(Decrease) in accrued expenses	69,453	115,519
Net Cash Used In Operating Activities	-639,570	-651,799
Cash Flows From Investing Activities:
Cash paid in connection with acquisition of assets and intellectual property
Purchase of property equipment	-2,757	-14,979
Net Cash Used In Investing Activities	-2,757	-14,979
Cash Flows From Financing Activities:
Proceeds from stockholder loans / lines of credit	25,000	50,000
Repayment from stockholder loans / lines of credit	-75,000
Cash paid on convertible notes	-55,000
Proceeds from issuance of convertible note, less offering costs and OID costs paid	733,477	450,000
Proceeds from warrants exercised		43,080
Net Cash Provided by Financing Activities	628,477	500,000
Net Increase / (Decrease) in Cash	-13,850	-166,778
Cash at Beginning of Period	35,747	166,778
Cash at End of Period	21,897
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for taxes
Supplemental disclosure of non-cash investing and financing activities:
Shares issued in conversion of convertible debt and accrued interest	1,368,990	937,978
Conversion of common to preferred stock	$1,200

Summary_of_Significant_Account

Summary of Significant Accounting Policies and Organization	3 Months Ended
	Mar. 31, 2015
Notes to Financial Statements
Summary of Significant Accounting Policies and Organization	NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

	(A) Organization and Basis of Presentation

	Max Sound Corporation (the "Company") was incorporated in Delaware on December 9, 2005, under the name 43010, Inc. The Company business operations are focused primarily on developing and launching audio technology software.

	Effective March 1, 2011, the Company filed with the State of Delaware a Certificate of Amendment of Certificate of Incorporation changing our name from So Act Network, Inc. to Max Sound Corporation.

	(B) Use of Estimates

	In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates.

	(C) Cash and Cash Equivalents

	For purposes of the cash flow statements, the Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. As of March 31, 2015 and 2014, the Company had no cash equivalents.

	(D) Property and Equipment

	Property and equipment are stated at cost, less accumulated depreciation. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is provided using the straight-line method over the estimated useful life of three to five years.

	(E) Research and Development

	The Company has adopted the provisions of FASB Accounting Standards Codification No. 350, Intangibles - Goodwill & Other (‘ASC Topic 350'). Costs incurred in the planning stage of a website are expensed as research and development while costs incurred in the development stage are capitalized and amortized over the life of the asset, estimated to be three years. Expenses subsequent to the launch have been expensed as website development expenses.

	(F) Concentration of Credit Risk
	The Company at times has cash in banks in excess of FDIC insurance limits. The Company had $0 in excess of FDIC insurance limits as of March 31, 2015 and 2014.

	(G) Revenue Recognition

	The Company recognized revenue on arrangements in accordance with FASB Codification Topic 605, ‘Revenue Recognition’ ('ASC Topic 605'). Under ASC Topic 605, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. We had revenues of $0 and $1,236 for the years ended March 31, 2015 and 2014, respectively.

	(H) Advertising Costs

	Advertising costs are expensed as incurred and include the costs of public relations activities. These costs are included in consulting and general and administrative expenses and totaled $0 and $4,805 for the years ended March 31, 2015 and 2014, respectively.

	(I) Identifiable Intangible Assets

	As of March 31, 2015 and December 312, 2014, $7,500,275 of costs related to registering a trademark and acquiring technology rights (audio technology known as Max Audio Technology (MAXD) have been capitalized. It has been determined that the trademark and technology rights have an indefinite useful life and are not subject to amortization. However, the trademark and technology rights will be reviewed for impairment annually or more frequently if impairment indicators arise.

	On November 15, 2012, the Company acquired the rights to assets and audio technology known as Liquid Spins, Inc. through a share exchange, whereby the Company issued 24,752,475 shares of common stock for their rights in Liquid Spins technology (See Note 8 (H)). As of March 31, 2015 and December 31, 2014, $8,096,731 and $8,338,121, respectively, of costs related to this intangible remain capitalized. The technology was placed in service on August 23, 2013 with a useful life of 10 years. However, the technology will be reviewed for impairment annually or more frequently if impairment indicators arise.

	On May 19, 2014, the Company entered into an agreement with VSL Communications to acquire the rights to intellectual property titled ‘Optimized Data Transmission System and Method' (‘ODT') through a cash payment of $500,000 in addition to a share issuance, whereby the Company issued 10,000,000 shares of common stock, valued at $1,000,000 ($0.10/share). In exchange, the Company received a perpetual, exclusive, worldwide license to the ODT technology for all fields of use. In addition, the Company issued 1,000,000 shares of common stock, valued at $120,000 ($0.12/share), as compensation for the introduction and identification of a seller based on the agreement dated April 10, 2014.

	As of March 31, 2015 and December 31, 2014, $1,620,000 of costs related to the ‘ODT' intangible asset remains capitalized. The technology will be reviewed for impairment annually or more frequently if impairment indicators arise. In connection with this agreement, the Company is obligated to make an additional five (5) payments totaling $1,000,000 to be made every 30 days, with the thirty (30) day periods to be waived if fund raising occurs on an anticipated faster time line. The payments of additional cash are contingent on the following funding criteria:

		●	The Company shall pay set increments of cash based on a percentage of gross funds received through funds raised.
		●	The Company shall pay 20% of such monies as soon as they are received.

	In connection with funds raised through March 31, 2015, the Company recorded a liability and expensed $484,056 as royalty cost, related to the 20% fee, as of March 31, 2015, $30,000 has been paid . The remaining liability as of March 31, 2015, is $454,556 and is included in accounts payable.

	The Company shall act as the exclusive agent to facilitate and negotiate any opportunities on behalf of ODT to Companies, Organizations and other qualified entities. Upon any closing, ODT shall receive 50% of gross dollars and the Company shall receive the other 50% at the time of a completion of any transaction opportunity, including legal settlements after subtracting applicable contingent legal fees. The term of the agreement is for the life of the acquired intellectual property.

	On August 11, 2014, the Company and VSL simultaneously filed trade secret and patent infringement actions against Google, Inc. and its subsidiaries, YouTube, LLC and On2 Technologies, Inc., relating to proprietary and patented technology owned by Vedanti Systems Limited, a subsidiary of VSL. The patent infringement complaint was brought in U.S. District Court for the District of Delaware and the trade secret suit was filed in Superior Court of California, County of Santa Clara. The lawsuits contend that, in 2010, while Google was in discussions with Vedanti about the possibility of acquiring Vedanti's patented digital video streaming techniques and other proprietary methods, Google gained access to and received technical guidance regarding Vedanti's proprietary codec, a computer program capable of encoding and decoding a digital data stream or signal. The complaints allege that soon after the two companies initiated negotiations, Google began implementing Vedanti's technology into its own WebM/VP8 video codec without informing Vedanti, and without compensating Vedanti for its use. Plaintiffs are seeking a permanent injunction against Google, compensatory damages, as well as treble damages. As exclusive agent to VSL to enforce all rights with respect to the subject technology, the Company has hired Grant & Eisenhofer, PA to represent the Company and VSL in the suits. These cases will be vigorously prosecuted and the Company believes it has a good likelihood of success.

	On May 22, 2014, the Company entered into a five (5) year agreement to acquire the rights to intellectual property titled ‘Engineered Architecture' (‘EA Technology') through a cash payment of $50,000 in addition to a share issuance, whereby the Company issued 4,000,000 shares of common stock, valued at $394,000 ($0.0985/share). In exchange, the Company received for the term of the agreement, the exclusive worldwide right to use the EA Technology. As of March 31, 2015, $392,200 of costs related to this intangible remains capitalized. The technology will be reviewed for impairment annually or more frequently if impairment indicators arise. In connection with this agreement, the Company is obligated to make an additional five (5) payments totaling $500,000 to be made every 30 days, with the thirty (30) day periods to be waived if fund raising occurs on an anticipated faster time line. The payments of additional cash are contingent on the following funding criteria:

		●	The Company shall pay set increments of cash based on a percentage of gross funds received through funds raised.
		●	The Company shall pay 10% of such monies as soon as they are received.

	In connection with funds raised through March 31, 2015, the Company recorded a liability and expensed $242,028 as royalty cost, related to the 10% fee, as of March 31, 2015, $40,000 has been paid. The remaining liability as of March 31, 2015, is $202,028 and is included in accounts payable.

	The Company shall act as the exclusive agent to facilitate and negotiate any opportunities on behalf of EA Technology to Companies, Organizations and other qualified entities. Upon any closing, EA shall receive 50% of gross dollars and the Company shall receive the other 50% at the time of a completion of any transaction opportunity, including legal settlements after subtracting applicable contingent legal fees. In the event the Company sublicenses EA to other entities, profits shall be split evenly 50%/50%.

	(J) Impairment of Long-Lived Assets

The Company accounts for its long-lived assets in accordance with ASC Topic 360-10-05, ‘Accounting for the Impairment or Disposal of Long-Lived Assets.' ASC Topic 360-10-05 requires that long-lived assets, such as technology rights, be reviewed for impairment annually, or whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value or disposable value. No impairments were recorded for the three months ended March 31, 2015 and 2014, respectively.

(K) Loss Per Share

In accordance with accounting guidance now codified as FASB ASC Topic 260, ‘Earnings per Share,’ Basic earnings per share (‘EPS') is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted EPS gives effect to all dilutive potential of shares of common stock outstanding during the period including stock options or warrants, using the treasury stock method (by using the average stock price for the period to determine the number of shares assumed to be purchased from the exercise of stock options or warrants), and convertible debt or convertible preferred stock, using the if-converted method. Diluted EPS excludes all dilutive potential of shares of common stock if their effect is anti-dilutive. Because of the Company's net losses, the effects of stock warrants and stock options would be anti-dilutive and accordingly, is excluded from the computation of earnings per share.

The computation of basic and diluted loss per share for the three months ended March 31, 2015 and 2014, excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive:

		31-Mar-15		31-Mar-14

Stock Warrants (Exercise price - $0.25 - $.52/share)			6,500,000		3,385,000
Stock Options (Exercise price - $0.10 - $.50/share)			15,566,652		12,700,000
Convertible Debt (Exercise price - $0.07 - $.0817/share)			167,428,643		29,778,963
Series A Convertible Preferred Shares ($0.04/share)			5,000,000		—

Total			194,495,295		45,863,963

(L) Income Taxes

The Company accounts for income taxes under FASB Codification Topic 740-10-25 ('ASC 740-10-25') Income Taxes. Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

The Company's federal income tax returns are no longer subject to examination by the IRS for the years prior to 2011, and the related state income tax returns are no longer subject to examination by state authorities for the years prior to 2010.

(M) Business Segments

The Company operates in one segment and therefore segment information is not presented.

(N) Recent Accounting Pronouncements

On June 10, 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation ("ASUE 2014-10"). The guidance is intended to reduce the overall cost and complexity associated with financial reporting for development stage entities without reducing the availability of relevant information. The FASB also believes the changes will simplify the consolidation accounting guidance by removing the differential accounting requirements for development stage entities. As a result of these changes, there no longer will be any accounting or reporting differences in GAAP between development stage entities and other operating entities. For organizations defined as public business entities, the presentation and disclosure requirements in Topic 915 will no longer be required, starting with the first annual period beginning after December 15, 2014, including interim periods therein. Early application is permitted for any annual reporting period or interim period for which the entity's financial statements have not yet been issued (public business entities) or made available for issuance (other entities). The Company has elected early application of this ASU and implemented the changes in their financial statement for the year ended December 31, 2014.

In June 2014, FASB issued Accounting Standards Update ('ASU') No. 2014-12, 'Compensation Ð Stock Compensation (Topic 718); Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period'. The amendments in this ASU apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. For all entities, the amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. Entities may apply the amendments in this ASU either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. If retrospective transition is adopted, the cumulative effect of applying this update as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date. Additionally, if retrospective transition is adopted, an entity may use hindsight in measuring and recognizing the compensation cost. This updated guidance is not expected to have a material impact on our results of operations, cash flows or financial condition. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.

In August 2014, the FASB issued Accounting Standards Update 'ASU' 2014-15 on 'Presentation of Financial Statements Going Concern (Subtopic 205-40) Ð Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern'. Currently, there is no guidance in U.S. GAAP about management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments are intended to reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity's ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management's plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management's plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one
year after the date that the financial statements are issued (or available to be issued). We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.

All other newly issued accounting pronouncements but not yet effective have been deemed either immaterial or not applicable.

(O) Fair Value of Financial Instruments

The carrying amounts on the Company's financial instruments including prepaid expenses, accounts payable, accrued expenses, derivative liability, convertible note payable, and loan payable-related party, approximate fair value due to the relatively short period to maturity for these instruments.

(P) Stock-Based Compensation

In December 2004, the FASB issued FASB Accounting Standards Codification No. 718, Compensation - Stock Compensation. Under FASB Accounting Standards Codification No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. The Company applies this statement prospectively.

Equity instruments issued to other than employees are recorded on the basis of the fair value of the instruments, as required by FASB Accounting Standards Codification No. 718. FASB Accounting Standards Codification No. 505, Equity Based Payments to Non-Employees defines the measurement date and recognition period for such instruments. In general, the measurement date is when either a (a) performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification.

(Q) Reclassification

Certain amounts from prior periods have been reclassified to conform to the current period presentation. These reclassifications had no impact on the Company's net loss or cash flows.

(R) Derivative Financial Instruments

Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments, and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option-pricing model. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt, the Company will continue its evaluation process of these instruments as derivative financial instruments.

Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. In addition, the fair value of freestanding derivative instruments such as warrants, are also valued using the Black-Scholes option-pricing model.

(S) Original Issue Discount

For certain convertible debt issued, the Company provides the debt holder with an original issue discount. The original issue discount is recorded to debt discount, reducing the face amount of the note and is amortized to interest expense over the life of the debt.

(T) Debt Issue Costs and Debt Discount

The Company may pay debt issue costs, and record debt discounts in connection with raising funds through the issuance of convertible debt. These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.

(U) Licensing & Distribution

On May 28, 2014, the Company entered into a license agreement with Akyumen Technologies Corp. ('Akyumen'), an original equipment manufacturer of mobile devices, for the non-exclusive, non-transferable, indivisible worldwide license rights to the use of Company's API technology in Akyumen's mobile devices. The license is for five years and is renewable, with the Company's approval, at Akyumen's request.

As consideration for the above-referenced license rights, Akyumen agreed to pay the Company royalties of $2.50 per Akyumen device that utilizes the API technology, to be payable on a monthly basis within 15 days after the close of the calendar month. Akyumen also agreed to pay, within three months of first sale, 50% of non-recurring engineering costs to port the Technology onto the operating systems of the Akyumen devices, inclusive of any local fees, taxes, or other charges.

On June 16, 2014, MAXD entered into a license and revenue share agreement with LOOKHU, an online subscription service that delivers movies, music, television shows, apps and games. The agreement grants LOOKHU non-exclusive, non-transferable, indivisible worldwide license rights to the distribution and use of the Company's Application Programming Interface (‘API’) audio processor technology. The license is for five years and is renewable, with the Company's approval, at LOOKHU's request.

As consideration for the above-referenced license rights, LOOKHU agreed to pay the Company royalties of $0.25 per month per paid subscription to the technology, to be payable on a monthly basis. Additionally, LOOKHU agreed to pay the Company 4% of the net advertising revenue derived from advertising that utilizes the technology, to be payable on a quarterly basis.

Additionally, for the term of the agreement, the parties agreed to split, on a 50/50 basis, net revenue derived from sales of digital music or songs played from a LOOKHU software player, to be payable on a monthly basis.

Going_Concern

Going Concern	3 Months Ended
Going Concern	Mar. 31, 2015
Notes to Financial Statements
Going Concern	NOTE 2 GOING CONCERN

	As reflected in the accompanying audited financial statements, the Company had a net loss of $1,606,117 for the three months ended March 31, 2015, has an accumulated deficit of $38,742,462 as of March 31, 2015, and has negative cash flow from operations of $637,592 as of and for the three months ended March 31, 2015.

	As the Company continues to incur losses, transition to profitability is dependent upon the successful commercialization of its products and achieving a level of revenues adequate to support the Company's cost structure.

	The Company may never achieve profitability, and unless and until it does, the Company will continue to need to raise additional cash. Management intends to fund future operations through additional private or public debt or equity offerings. Based on the Company's operating plan, existing working capital at December 31, 2014 was not sufficient to meet the cash requirements to fund planned operations through January 31, 2015 without additional sources of cash. This raises substantial doubt about the Company's ability to continue as a going concern. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern and do not include adjustments that might result from the outcome of this uncertainty.

Debt

Debt	3 Months Ended
Debt	Mar. 31, 2015
Debt Disclosure [Abstract]
Debt	NOTE 3 DEBT

	Debt consists of the following:

			As of				As of
			31-Mar-15				31-Dec-14

	Line of credit - related party		$	220,478			$	268,227

	Convertible debt			2,996,815				3,028,418
	Less: debt discount			(1,578,944	)			(1,691,065	)
	Convertible debt - net			1,417,871				1,337,353

	Total current debt		$	1,638,349			$	1,605,580


		(A)	Line of credit – related party

	Line of credit with the principal stockholder consisted of the following activity and terms:

				Principal				Interest Rate				Maturity
	Balance - December 31, 2014		$	268,227

	Borrowings during the three months ended March 31, 2015			25,000				4	%			26-Sep-15
	Interest accrual			2,250
	Repayments			(75,000	)
	Balance - March 31, 2015		$	220,478				4	%			26-Sep-15


	(B) Convertible Debt

	During the three months ended March 31, 2015 and year ended December 31, 2014, the Company issued convertible notes totaling $792,500 and $3,475,334, respectively. The Convertible notes issued for three months ended March 31, 2015 and year ended December 31, 2014, consist of the following terms:

						Three Months Ended				Year ended
						31-Mar-15				31-Dec-14
						Amount of				Amount of
						Principal Raised				Principal Raised
	Interest Rate					2.5% - 10%				2.5% - 10%
	Default interest rate					14% - 22%				14% - 22%
	Maturity					February 26, 2015 - June 18, 2016				February 26, 2015 - June 18, 2016

	Conversion terms 1		65% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.			689,500				689,500
	Conversion terms 2		65% of the “Market Price”, which is the lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.			592,500				747,500
	Conversion terms 3		70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.			150,000				—
	Conversion terms 4		70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.			—				250,000
	Conversion terms 5		70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the twenty (20) trading day period prior to the conversion.			50,000				125,000
	Conversion terms 6		70% of the lower of the average of the three (3) lowest trading prices for the fifteen (15) day trading period 1 day prior to conversion.			—				50,000
	Conversion terms 7		75% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.			—				848,334
	Conversion terms 8		Convertible into $0.07/share. After six month from the date of this note, conversion price shall equal the lower of $0.07/share or the variable conversion price - 75% of the average three (3) lowest closing prices during the ten (10) trading day period.			—				765,000

					$	792,500			$	3,475,334

	The debt holders are entitled, at their option, to convert all or part of the principal and accrued interest into shares of the Company’s common stock at conversion prices and terms discussed above. The Company classifies embedded conversion features in these notes as a derivative liability due to management’s assessment that the Company may not have sufficient authorized number of shares of common stock required to net-share settle or due to the existence of a ratchet due to an anti-dilution provision. See Note 4 regarding accounting for derivative liabilities.

	During the three months ended March 31, 2015, the Company converted debt and accrued interest, totaling $791,444 into 29,796,782 shares of common stock.

	During the year ended December 31, 2014, the Company converted debt and accrued interest, totaling $3,421,019 into 48,998,342 shares of common stock. Conversions of debt to equity occurring after the maturity date and penalties incurred resulted in a loss on settlement of $183,907.



	MAX SOUND CORPORATION
	NOTES TO FINANCIAL STATEMENTS
	AS OF MARCH 31, 2015
	(UNAUDITED)

Convertible debt consisted of the following activity and terms:

Convertible Debt Balance as of December 31, 2014			3,028,418				4% - 10%				February 26, 2015 - June 18, 2016


Borrowings during the three months ended March 31, 2015			792,500				8% - 10%

Non-Cash Reclassification of accrued interest converted			22,361

Repayments			(55,000	)

Conversion of debt to into 29,796,782 shares of common stock with a valuation of $791,4448 ($0.02 - $0.039/share) including the accrued interest of $22,361			(791,444	)

Convertible Debt Balance as of March 31, 2015			2,996,815				4% - 10%				February 26, 2015 - June 18, 2016



	(C)	Debt Issue Costs

During the three months ended March 31, 2015, the Company paid debt issue costs totaling $26,938.

The following is a summary of the Company’s debt issue costs:

		Three Months Ended				Three Months Ended
		31-Mar-15				31-Mar-14

Debt issue costs		$	221,693			$	146,055
Accumulated amortization of debt issue costs			(184,960	)			(118,529	)

Debt issue costs - net		$	34,733			$	27,526


During the three months ended March 31, 2015 and 2014 the Company amortized $17,361 and $38,983 of debt issue costs, respectively.

	(D)	Debt Discount & Original Issue Discount
	(D)	Debt Discount & Original Issue Discount
During the three months ended March 31, 2015 and December 31, 2014, the Company recorded debt discounts and original issue discounts totaling $841,373 and $3,199,391, respectively.


The debt discount recorded in 2015 and 2014 pertains to convertible debt that contains embedded conversion options that are required to bifurcated and reported at fair value and original issue discounts.

The Company amortized $953,494 and $728,736 during the three months ended March 31, 2015 and 2014, respectively, to amortization of debt discount expense.

			Three Months Ended				Three Months Ended
			31-Mar-15				31-Mar-14

Debt discount		$	2,532,438			$	2,923,369
Accumulated amortization of debt discount			(953,494	)			(1,712,320	)

Debt discount - Net		$	1,578,944			$	1,211,049

Convertible_Debt_Derivative_Li

Convertible Debt - Derivative Liabilities	3 Months Ended
Convertible Debt - Derivative Liabilities	Mar. 31, 2015
Notes to Financial Statements
Convertible Debt - Derivative Liabilities	NOTE 4 DERIVATIVE LIABILITIES

	The Company identified conversion features embedded within convertible debt issued in 2015 and 2014 and warrants issued in 2015 and 2014. The Company has determined that the features associated with the embedded conversion option should be accounted for at fair value as a derivative liability.

	As a result of the application of ASC No. 815, the fair value of the conversion feature is summarized as follow:

	Derivative Liability - December 31, 2014	$	3,234,792

	Fair value at the commitment date for convertible instruments		974,533

	Change in fair value of embedded derivative liability for convertible instruments		(460,555	)
	Reclassification to additional paid in capital for financial instruments that ceased to be a derivative liability		(577,526	)
	Derivative Liability - March 31, 2015	$	3,171,244

	The Company recorded the debt discount to the extent of the gross proceeds raised, and expensed immediately the remaining value of the derivative as it exceeded the gross proceeds of the note. The Company also recorded the value of the warrants issued for services as derivative expense for the three months ended March 31, 2015. The Company recorded a derivative expense for the three months ended March 31, 2015 and 2014 of $167,523 and $0, respectively.

	The fair value at the commitment and re-measurement dates for the Company’s derivative liabilities were based upon the following management assumptions as of March 31, 2015:

			Commitment Date		Re-measurement Date

	Expected dividends:		0	%	0	%
	Expected volatility:		133.33% - 149.37%		128.45% - 238.77%
	Expected term:		0.97 - 2 Years		0.07 - 1.95 Years
	Risk free interest rate:		0.01% - 1.16%		0.12% - 1.10%

	The fair value at the commitment and re-measurement dates for the Company’s derivative liabilities were based upon the following management assumptions as of December 31, 2014:

			Commitment Date		Re-measurement Date

	Expected dividends:		0	%	0	%
	Expected volatility:		109% - 304%		120% - 140%
	Expected term:		0.44 - 3 Years		0.16 - 2.9 Years
	Risk free interest rate:		0.06% - 0.94%		0.12% - 1.10%

Property_and_Equipment

Property and Equipment	3 Months Ended
Property and Equipment	Mar. 31, 2015
Notes to Financial Statements
Property and Equipment	NOTE 5 PROPERTY AND EQUIPMENT

	At December 31, 2014, and December 31, 2013, respectively, property and equipment is as follows:

			31-Mar-15			31-Dec-14

	Website Development	$	294,795		$	294,795
	Furniture and Equipment		99,881			99,881
	Leasehold Improvements		6,573			6,573
	Software		53,897			53,897
	Music Equipment		2,247			2,247
	Office Equipment		74,412			71,652
	Domain Name		1,500			1,500
	Sign		628			628
	Total		533,933			531,173
	Less: accumulated depreciation and amortization		(361,487	)		(342,277	)
	Property and Equipment, Net	$	172,446		$	188,896

	Depreciation/amortization expense for the three months ended March 31, 2015 totaled $19,207.

	Depreciation/amortization expense for the three months ended March 31, 2014 totaled $26,464.

Stockholders_Equity

Stockholders' Equity	3 Months Ended
Stockholders' Equity	Mar. 31, 2015
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 6 STOCKHOLDERS' EQUITY

	On November 10, 2014, the Company with the consent of the Majority Shareholder and Unanimous Written Consent of the Board of Directors filed with the State of Delaware an Amended Certificate of Incorporation increasing the authorized shares of common stock by 50,000,000 shares of common stock, and changing the par value to $.00001 per share.

	On March 4, 2015, the Company with the consent of the Majority Shareholder and Unanimous Written Consent of the Board of Directors created and authorized the issuance of Series A Convertible Preferred stock, with a par value of $0.00001 per share. The face amount of state value of each Preferred Share of stock is $0.96.

	(A) Common Stock

	During the three months ended March 31, 2015, the Company issued the following common stock:

	Transaction Type		Quantity				Valuation			Range of Value per share

	Conversion of convertible debt and accrued interest			29,796,782			$	791,444			$0.02715 - $0.14175
	Services - rendered			950,000				32,730			$0.028 - $0.063
	Return of shares			(120,000,000	)			(1,200	)	$	0.00001
	Preferred stock issued in exchange of common stock			5,000,000				50		$	0.00001
	Total shares issued			(89,253,218	)		$	1,401,650


	The following is a detailed description of transactions noted above:

	1. Conversion of convertible debt and accrued interest

	During the three months ended March 31, 2015, the Company converted debt and accrued interest, totaling $791,444 into 29,796,782 shares of common stock

	2. Services Rendered

	On February 28, 2015, the Company entered into a services agreement. In connection with this agreement, the consultant will receive 700,000 shares of fully vested common stock.

	During the year ended December 31, 2014, the Company issued 250,000 shares of common stock valued at $12,850 in connection with employment agreements entered into (See Note 9 (A).

	2. Return of Shares and Issuance of Preferred shares

	On March 4, 2015 the Company filed a form 8K with the SEC associated with the Company entering into a Securities Exchange Agreement and the Company filing with the Secretary of State Delaware a Certificate of Designations, Preferences and Rights whereby, among other things, the Company for good and valuable consideration, agreed that in consideration of a large shareholder exchanging 120,000,000 shares of common stock back to the Company, the shareholder would receive 5,000,000 shares of Series A Convertible Preferred Stock of the Company at a Stated Value of $0.96 per share and a Conversion Price of $.0.04 per share. The Series A Convertible Preferred Stock carries certain voting preferences and will accrue dividends at a rate of 8% per annum Stated Value, payable in cash or in kind at the election of the Board of Directors. For the three months ended March 31, 2015, the Company recorded $30,000 as a dividend payable.




	MAX SOUND CORPORATION
	NOTES TO FINANCIAL STATEMENTS
	AS OF MARCH 31, 2015
	(UNAUDITED)

	During the year ended December 31, 2014, the Company issued the following common stock:

	Transaction Type			Quantity				Valuation			Range of Value per share

	Conversion of convertible debt and accrued interest			48,998,342			$	3,421,019			$0.02715 - $0.14175
	Services - rendered			3,150,000				678,030			$0.093 - $0.365
	Acquisition of intangibles			15,000,000				1,514,000			$0.0985 - $0.12
	Return of shares			(4,250,000	)			—			$0.00 - $0.00
	Settlement of accounts payable			1,000,000				90,000		$	0.09

	Total shares issued			63,898,342			$	5,703,049

	The following is a detailed description of transactions noted above:

	1. Conversion of convertible debt and accrued interest

	During the year ended December 31, 2014, the Company converted debt and accrued interest, totaling $3,421,019 into 48,998,342 shares of common stock. Conversions of debt to equity occurring after the maturity date and penalties incurred resulted in a loss on settlement of $183,911.

	2. Services Rendered

	During the year ended December 31, 2014, the Company issued 1,250,000 shares of common stock valued at $386,250 in connection with employment agreements entered into (See Note 9 (A).

On January 15, 2013, the Company entered into an agreement for legal services, pursuant to which the Company will pay $2,000 and issue 50,000 shares of fully vested common stock for the preparation, filing costs and fees of each provisional and regular patent application. Through September 30, 2014, a total of 44 applications have been filed. In connection with this agreement:

		During the year ended December 31, 2014, the Company issued 800,000 shares of fully vested common stock for services having a fair value of $131,500 ($0.11 - $0.168/share).

On March 17, 2014, the Company entered into an advisory board agreement for a period of three years. In consideration for these services, during the nine months ended September 30, 2014, the Consultant was granted 100,000 shares of fully vested common stock valued at $9,300 ($0.09/share). (See note 7(B)).

On April 4, 2014, the Company entered into consulting services agreement. In consideration for these services, during the nine months ended September 30, 2014, the Consultant was granted 200,000 shares of fully vested common stock valued at $21,980 ($0.11/share). (See note 7(B)).

During the year ended December 31, 2014, the Company entered into a consulting services agreement related to marketing and the creation of Company awareness. In connection with this agreement, the consultant shall be paid $20,000 and was issued 200,000 fully vested shares of common stock valued at $31,000 ($0.16/share). (See note 7(B)).

On August 6, 2014, the Company entered into an advisory board agreement for a period of three years. In consideration for these services, during the nine months ended September 30, 2014, the Consultant was granted 100,000 fully vested shares of common stock valued at $16,500 ($0.17/share). (See note 7(B)).

On September 23, 2014, the Company entered into service agreement for a period of two years with the Company’s transfer agent. In consideration for these services, during the nine months ended September 30, 2014, 300,000 shares of fully vested common stock valued at $49,500 ($0.17/share) were granted and expensed.

On September 10, 2014, the Company entered into an advisory board agreement. In consideration for these services, during the nine months ended September 30, 2014, the Consultant was granted 100,000 shares of fully vested common stock valued at $16,000 ($0.16/share). (See note 7(B)).

On July 29, 2014, the Company entered into an investor relations agreement. In connection with this agreement, the Company is to issue 100,000 shares of common stock monthly and $5,500 in monthly fees. As of September 30, 2014, the agreement was terminated. In total, the consultant was issued 100,000 shares of fully vested common stock valued at $16,000 ($0.16/share) and was paid $5,500. (See note 7(B)).




MAX SOUND CORPORATION
NOTES TO FINANCIAL STATEMENTS
AS OF MARCH 31, 2015
(UNAUDITED)

3. Acquisition of intangibles

During the nine months ended September 30, 2014, the Company issued 15,000,000 common shares in connection with license agreements entered into and intangibles acquired. See Note 1(I)

4. Return of Shares

On August 3, 2012, the Company entered into an endorsement agreement with an unrelated third party for a period from August 3, 2012 through August 3, 2015. In exchange for the services provided, the Company issued 3,000,000 shares of common stock having a fair value of $960,000 ($0.30/share) based upon fair value on the date of grant. As of January 2014, the August 3, 2012 agreement has been terminated and 3,000,000 shares have been returned to the Company (See note 7(B)).

In July of 2013, the Company entered into a financial advisor agreement for a period of six months with the advisor providing various assistance including introductions to potential investors. The Agreement calls for a fee of $25,000 with an additional $7,500 due and payable on the 1st day of the subsequent five months. On July 8, 2013, the Company issued 1,500,000 common shares as consideration for these services valued at $315,000. On April 15, 2014, the parties entered into a mutual termination agreement, as a result, 1,250,000 shares were returned to the Company.

5. Settlement of accounts payable

During the year ended December 31, 2014, the Company settled accounts payable totaling $154,320 through the issuance of $1,000,000 common shares with a valuation of $90,000. The Company recognize a gain on settlement of $64,320.

(B) Stock Warrants

On November 25, 2014, the Company issued 200,000 warrants for services rendered. The Company recognized compensation expense of $11,972 on the date of issuance with the offset being recorded to derivative liabilities since the Company applied the provisions of ASC No. 815, pertaining to the potential settlement in a variable amount of shares given the company’s shares are tainted. The Company recorded the fair value of the warrants based on the fair value of each warrant grant estimated on the date of grant using the Black-Scholes option pricing model with the following assumptions, dividend yield of zero, expected volatility of 128%; risk-free interest rates of 0.91%, expected life of three years. The warrants vested immediately. The warrants expire in three years from the date of issuance and have an exercise price of $0.10 per share (See Note 9(B)).

During the year ended December 31, 2014, the Company issued 750,000 warrants in connection with the entry into certain convertible debenture agreements. Each warrant vests immediately and expire February 26, 2017 – August 12, 2017 with an exercise price of $0.40.

The following tables summarize all warrant grants as of March 31, 2015, and the related changes during these periods are presented below:

	Balance, December 31, 2014				3,750,000			$	0.38			1.7

	Granted				—			$	—
	Exercised				—			$	—
	Cancelled/Forfeited				—			$	—
	Balance, March 31, 2015				3,750,000			$	0.38			1.4




MAX SOUND CORPORATION
NOTES TO FINANCIAL STATEMENTS
AS OF MARCH 31, 2015
(UNAUDITED)

A summary of all outstanding and exercisable warrants as of March 31, 2015 is as follows:

												Weighted Average
	Exercise				Warrants				Warrants			Remaining		Aggregate
	Price				Outstanding				Exercisable			Contractual Life		Intrinsic Value

$	0.1				200,000				200,000			2.66	$	—
$	0.25				200,000				200,000			0.2	$	—
$	0.4				2,850,000				2,850,000			1.49	$	—
$	0.45				500,000				500,000			0.76	$	—

					3,750,000				3,750,000			1.4 years	$	—



A summary of all outstanding and exercisable warrants as of December 31, 2014 is as follows:

												Weighted Average
	Exercise				Warrants				Warrants			Remaining		Aggregate
	Price				Outstanding				Exercisable			Contractual Life		Intrinsic Value

$	0.1				200,000				200,000			2.9	$	—
$	0.25				200,000				200,000			0.44	$	—
$	0.4				2,850,000				2,850,000			1.73	$	—
$	0.45				500,000				500,000			1	$	—

					3,750,000				3,750,000			1.7 years	$	—

(C) Stock Options


The following tables summarize all option grants as of March 31, 2015, and the related changes during these periods are presented below:

Outstanding - December 31, 2014			15,566,652				0.13			1.32
Granted			—				—			—
Exercised			—				—			—
Forfeited or Canceled			—				—			—
Outstanding - March 31, 2015			15,566,652				—			1.07
Exercisable - March 31, 2015			15,566,652




MAX SOUND CORPORATION
NOTES TO FINANCIAL STATEMENTS
AS OF MARCH 31, 2015
(UNAUDITED)

(D) Share Exchange

On May 11, 2010, the Company acquired the rights to an audio technology known as Max Audio Technology (Max) through a share exchange, whereby the Company issued 30,000,000 shares of common stock to two individuals in exchange for their rights in Max having a value of $7,500,000 based upon recent market value ($0.25/share) (See Note 8(B)).

On January 17, 2011, the Company acquired the rights to software technology known as Blog Software, Social Media Vault, Social Media Bar and Trending Topix (BSST) through a share exchange, whereby the Company issued 3,000,000 shares of common stock to two individuals in exchange for their rights to BSST having a value of $300,000 based upon recent market value ($0.10/share).

On November 15, 2012, the Company acquired the rights to an audio technology known as Liquid Spins, Inc. through a share exchange, whereby the Company issued 24,752,475 shares of common stock for their rights in Liquid Spins technology and other assets having a value of $10,000,000 based upon recent market value ($0.404/share). The following assets were acquired in the transaction:

		Three Months Ended				Year Ended
		31-Mar-15				31-Dec-14

Intangible at fair value, Opening Balance		$	9,303,679			$	9,303,679

Consideration transferred at fair value:
Common stock - 24,752,475 Shares			—				—

Net assets acquired:
Current assets			—				—
Cash			—				—
Total net assets acquired			—				8,011

Amortization			(1,206,949	)			(965,559	)

Intangible at fair value, Ending Balance		$	8,096,731			$	8,338,121

During the year ended December 31, 2013, the Company received an additional $8,011 related to the acquisition which reduced the carrying value of the intangible asset as of December 31, 2013. For the year ended December 31, 201, the Company recorded $965,559_ of amortization expense.

For the year ended December 31, 2014 and 2013, the Company recorded $965,559 and $343,898, respectively, of amortization expense.

For the three months ended March 31, 2015 and 2014, the Company recorded $241,390 and $241,389, respectively, of amortization expense.

(D) Share Exchange

For the three months ended March 31, 2015 and 2014, the Company recorded $241,390 and $241,389, respectively, of amortization expense.

Commitments

Commitments	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS	NOTE 7 COMMITMENTS

	(A) Employment Agreement

	On January 9, 2013, the Company executed an employment agreement with its Director of New Business Development. The term of the agreement is for three years. As compensation for services, the Director will receive a monthly compensation of $10,000. Upon the first million dollars in gross sales the salary will increase to $12,000 per month. In addition, the Director will receive up to 1,000,000 shares of common stock payable in lots of 125,000 per quarter beginning on January 1, 2013. Also, employee for the first eight quarters of employment has a right to earn 125,000 additional 3 year stock options with a strike price of $0.50 per share as follows:

		For each million of new gross sales - 125,000 additional 3-year stock options with a strike price of $.50 per share.

	For the year ended December 31, 2014 and year ended December 31, 2013, the employee received 375,000 and 500,000 shares with a fair value of $95,625 and $127,500, respectively. For the three months ended March 31, 2015, the employee received 125,000 with a fair value of $7,875

	On November 26, 2012, the Company executed an employment agreement with its VP of Music Entertainment. The term of the agreement is for two years. As compensation for services, the VP will receive a monthly compensation of $8,000. In addition, the employee will receive up to 1,000,000 shares of common stock payable in lots of 125,000 per quarter beginning on December 1, 2012. In addition, the employee is entitled to a monthly commission equal to 5% of all profits from any sales of music from Liquid Spins that employee is directly responsible for bringing to the Company. For the three months ended March 31, 2014 and year ended December 31, 2013, the employee received 125,000 and 500,000 shares with a fair value of $45,625 and $133,750, respectively. As of February 3, 2014, the employee was terminated with no additional compensation owed.

	On November 26, 2012, the Company executed an employment agreement with its VP of Music Distribution. The term of the agreement is for two years. As compensation for services, the VP will receive a monthly compensation of $7,000. In addition, the employee will receive up to 1,000,000 shares of common stock payable in lots of 125,000 per quarter beginning on December 1, 2012. In addition, the employee is entitled to a monthly commission equal to 5% of all profits from any sales of music from Liquid Spins that employee is directly responsible for bringing to the Company. For the nine months ended September 30, 2014 and year ended December 31, 2013, the employee received 500,000 and 500,000 shares with a fair value of $182,500 and $133,750, respectively. For the three months ended March 31, 2015, the employee received 125,000 with a fair value of $4,975.

	On June 11, 2012, the Company executed an employment agreement with its Senior Audio Engineer. The term of the agreement is for five years. As compensation for services, the Engineer will receive a monthly compensation of $6,000 beginning July 1, 2012. In addition to the base salary, the employee is entitled to receive health benefits, and the employee will receive 1,000,000 shares of common stock payable in 125,000 increments per quarter beginning on July 1, 2012. For year ended December 31, 2014 and year ended December 31, 2013, the employee received 250,000 and 500,000 shares with a fair value of $62,500 and $125,000, respectively.

	(B) Consulting Agreement

	On January 21, 2015, the Company entered into a consulting services agreement. In connection with this agreement, the consultant shall be paid $4,000 per month and receive up to 150,000 shares of common stock payable in lots of 50,000 per month and will be issued 90 days after the date of the signing of the agreement. For three months March 31, 2015, the Company recorded $9,000 in stock based compensation payable.

	On January 21, 2015, the Company entered into a consulting services agreement. In connection with this agreement, the consultant shall be paid $4,000 per month and receive up to 150,000 shares of common stock payable in lots of 50,000 per month and will be issued 90 days after the date of the signing of the agreement. For three months March 31, 2015, the Company recorded $9,000 in stock based compensation payable.

	On March 17, 2015, the Company entered into a services agreement. In connection with this agreement, the consultant will receive 300,000 shares of fully vested common stock, payable in lots of 100,000 shares of common stock per month and 5,000 per month. The agreement will continue until June 17, 2015. For three months March 31, 2015, the Company recorded $8,400 in stock based compensation payable.

	On February 18, 2015, the Company entered into service agreement for a period of two years with the Company’s transfer agent for a period from September 23, 2014 to September 23, 2016. . In consideration for these services, during the three months ended March 31, 2015, 700,000 shares of fully vested common stock valued at $22,400 ($0.03/share) were granted.


	MAX SOUND CORPORATION
	NOTES TO FINANCIAL STATEMENTS
	AS OF MARCH 31, 2015
	(UNAUDITED)

	On March 17, 2014, the Company entered into an advisory board agreement for a period of three years. In consideration for these services, during the nine months ended September 30, 2014, the Consultant was granted 100,000 shares of fully vested common stock valued at $9,300 ($0.09/share). Two additional blocks of 100,000 common shares shall be granted shall certain benchmarks be accomplished during the first year.

	On April 24, 2014, the Company entered into consulting services agreement. In consideration for these services, during the nine months ended September 30, 2014, the Consultant was granted 200,000 shares of fully vested common stock valued at $21,980 ($0.11/share).

	During the nine months ended September 30, 2014, the Company entered into a consulting services agreement related to marketing and the creation of Company awareness. In connection with this agreement, the consultant shall be paid $20,000 and was issued 200,000 shares of fully vested common stock valued at $31,000 ($0.16/share).

	On August 6, 2014, the Company entered into an advisory board agreement for a period of three years. In consideration for these services, during the nine months ended September 30, 2014, the Consultant was granted 100,000 shares of fully vested common stock valued at $16,500 ($0.17/share).

	On September 23, 2014, the Company entered into service agreement for a period of two years with the Company’s transfer agent. In consideration for these services, during the nine months ended September 30, 2014, 300,000 shares of fully vested common stock valued at $49,500 ($0.17/share) were granted.

	On September 10, 2014, the Company entered into an advisory board agreement. In consideration for these services, during the nine months ended September 30, 2014, the Consultant was granted 100,000 shares of fully vested common stock valued at $16,000 ($0.16/share).

	On July 29, 2014, the Company entered into an investor relations agreement. In connection with this agreement, the Company is to issue 100,000 shares of fully vested common stock monthly and $5,500 in monthly fees. As of September 30, 2014, the agreement was terminated. The consultant was issued 100,000 shares of common stock valued at $16,000 ($0.16/share) and was paid $5,500.

	(C) Operating Lease Agreements

	On September 20, 2012, the Company took over a month to month operating lease upon completing the asset purchase agreement with Liquid Spins. The lease began on October 1, 2012 at a monthly rate of $1,585. The Company gave notice to end this month to month lease, with a final end date of February 28, 2014.

	On September 1, 2010, the Company executed a three-year non-cancelable operating lease for its new corporate office space. The lease began on October 1, 2010 and expires on September 30, 2013. Total base rent due during the term of the lease is $134,880. At the current time the Company is continuing on with the existing office space on a month to month basis based on the previous terms and conditions of the recently expired lease.

	(C) Research Agreement

	On July 1, 2014, the Company entered into a research agreement with University of Florida for the service period to begin July 15, 2014 and ending no later than October 31, 2014. Subsequently on December 3, 2014, the Company modified the terms of the service period of the agreement to start on September 30,214 and ending no later than January 15,2015. The fee for research services is fixed at $49,910 and will be paid in four monthly installments of $12,678. For the year ended December 31, 2014 the Company recorded a liability and expensed $12,678 as research and development cost, as of December 31, 2014, $0 has been paid. The remaining liability as of December 31, 2014, is $12,678 and is included in accounts payable. For the three months ended March 31, 2015, the Company paid $12,678 and $0 is included in accounts payable.

Litigation

Litigation	3 Months Ended
Litigation	Mar. 31, 2015
Loss Contingency [Abstract]
LITIGATION	NOTE 8 LITIGATION

	From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm its business.

	On February 21, 2012, the Company filed a suit for breach of contract, intentional misrepresentation, negligent misrepresentation, fraud, false advertising, and unfair competition with a former consultant. It seeks damages due to their alleged failure to meet the contractual requirements regarding promotions. The defendant has been served. In September of 2014, the Company received a Default Judgment against the Defendant. The Company is vigorously pursuing collection on this judgment.

	On August 14, 2012, the Company, along with two shareholders of the Company, were named as a defendant in an action filed in the Superior Court for the State of California and the County of San Diego. The plaintiff alleges he was terminated by his former employer “Acoustics Control Sciences, LLC” (which is a company that is not affiliated with Max Sound Corporation) in August 2008 without receiving wages and other compensation allegedly due him. The plaintiff further claims that two of the members or “shareholders” of Acoustics Control Sciences, LLC, wrongfully transferred a patent owned by his former employer and this transfer prevented his former employer from paying the wages alleged due. According to the plaintiff, when the assets of his former employer were sold to the Company, Max Sound Corporation became a successor-in-interest to the plaintiff’s former employer. Plaintiff thus seeks unpaid wages and other compensation from each alleged successor-in-interest named in his complaint. This case will be vigorously prosecuted and has a good likelihood of success.

	On August 11, 2014, the Company and VSL simultaneously filed trade secret and patent infringement actions against Google, Inc., and its subsidiaries YouTube, LLC, and On2 Technologies, Inc., relating to proprietary and patented technology owned by Vedanti Systems Limited (“Vedanti”), a subsidiary of VSL. The patent infringement complaint was originally filed in the U.S. District Court for the District of Delaware; the trade secret suit was filed in Superior Court of California, County of Santa Clara. On September 30, 2014, the Company filed notices of voluntary dismissal without prejudice as to both lawsuits. On October 1, 2014, the Company amended the patent complaint and filed it in the U.S. District Court for the Northern District of California. In this patent lawsuit, which remains pending, the Company contends that, in 2010, while Google was in discussions with Vedanti about the possibility of acquiring Vedanti's patented digital video streaming techniques and other proprietary methods, Google gained access to and received technical guidance regarding Vedanti’s proprietary codec, a computer program capable of encoding and decoding a digital data stream or signal. The lawsuit further alleges that soon after Google and Vedanti initiated negotiations, Google willfully infringed Vedanti's patent by incorporating Vedanti's patented technology into Google's own VP8, VP9, WebM, YouTube, Google Adsense, Google Play, Google TV, Chromebook, Google Drive, Google Chromecast, Google Play-per-view, Google Glasses, Google+, Google’s Simplify, Google Maps, and Google Earth, without compensating Vedanti for such use. Plaintiffs are seeking a permanent injunction against Google, compensatory damages, as well as treble damages. As exclusive agent to VSL to enforce all rights with respect to the subject technology, the Company has hired Grant & Eisenhofer PA and Buether Joe & Carpenter LLC to represent the Company in the suit on a contingency fee basis. The case will be vigorously prosecuted, and the Company believes it has a good likelihood of success.

	Additionally, on December 5, 2014, the Company, along with renowned architect Eli Attia, filed a lawsuit in the Superior Court of California, County of Santa Clara, against Google, its co-founders Sergey Brin and Larry Page, Google’s spinoff company Flux Factory, and senior executives of Flux. Plaintiffs’ allege misappropriation of trade secrets, breach of contract and other contract-related claims, breach of confidence, slander of title, violation of California’s Unfair Competition Law (California Business and Professionals Code §§ 17200 et seq.), and fraud, and also bring a claim for declaratory relief. The lawsuit contends that Google and the other Defendants stole Mr. Attia’s trade secrets, proprietary information, and know-how regarding a revolutionary architecture design and building process that he alone had invented, known as Engineered Architecture. Defendants are alleged to have engaged Mr. Attia in 2010 and 2011 to translate his architectural technology into software for a proof of concept, with the goal of determining at that point whether to continue with full-scale development with Mr. Attia. Instead, the lawsuit claims that once Mr. Attia had disclosed the trade secrets and proprietary information Defendants needed to bring the technology to market, they severed ties with Mr. Attia, and continued to use his technology without a license and without compensation, in order to bring the technology to market themselves. Plaintiffs seek a permanent injunction against Google, damages (including punitive damages), and restitution. As exclusive agent to Eli Attia to enforce all rights with respect to the subject technology, the Company has retained Buether Joe & Carpenter LLC to represent the Company in the suit, on a contingency fee basis. The case will be vigorously prosecuted, and the Company believes it has a good likelihood of success.

	On September 8 and 9, 2014, respectively, the Company and VSL were granted preliminary injunctions by the District Court of Berlin, Germany, against the Chinese company Shenzhen KTC Technology Co. Ltd. and the French company Pact Informatique S.A. Both companies have been offering products at the International Consumer Electronics Trade Show 2014 in Berlin, which, according to the company’s claim and the Preliminary Injunctions issued by the Court, infringed the rights to a patent. This patent is the German is the German part of the patent on optimized data transmission, owned by Vedanti, which is already asserted the United States infringement proceedings. The products in question are tablet computers and smart phones with Android OS and with the ability to encode videos in the format H.264. The injunctions were issued ex-parte and can be appealed by the Defendants. However, currently there are no indications that any prospective appeals will be interposed. The Company can still enforce claims for cost reimbursement with regard to these legal proceedings.

	On December 2, 2014, the Company filed a patent infringement action against Google, Inc., Germany GmBH, Google Commerce Ltd. and YouTube LLC with the District Court of Mannheim, Germany. The asserted patent infringement concerns the same patent infringement asserted in the in the prior Germany Preliminary Injunctions described herein. The Complaint alleges that Google Inc. and it above-named subsidiaries are offering and selling products which can also decode and show videos, which have been encoded in a patent protected and proprietary way. The complaint also avers that YouTube LLC offers to German customers, which are encoded and transmitted in a manner claimed and protected by the patent. The Company mainly seeks a permanent injunction against the Defendants, damages and information regarding past infringements.

	On January 26, 2015, the Company was named as a defendant in an action filed in the Superior Court for the State of California and the County of Los Angeles captioned Bibicoff Family Trust v. Max Sound Corporation (Case No. SC123679). In the complaint the plaintiff alleges a cause of action for breach of contract associated with the non-payment by the Company for certain services plaintiff agreed to provide to the Company. The Company interposed a cross-complaint against plaintiffs averring causes of action for breach of contract, fraud, and negligent misrepresentation by defendants with respect to defendants’ undisclosed inability to perform the services that are the subject of this dispute. This lawsuit will be vigorously defended and prosecuted. While this lawsuit is in its infancy, the Company believes there is a strong likelihood of success on the merits with respect to the defending and prosecuting this action.

	The Company intends to vigorously prosecute these various patent infringement litigations. The Company believes it has a good likelihood of success associated with these patent infringement lawsuits. However, no assurance can be given by the Company as to the ultimate outcome of these actions or its effect on the Company. The law firm is prosecuting these action on a pure contingency fee basis.

	No assurance can be given as to the ultimate outcome of these actions or its effect on the Company.

Intangible_Assets

Intangible Assets	3 Months Ended
Intangible Assets	Mar. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 9 INTANGIBLE ASSETS

	As of December 31, 2014 and December 31, 2013, the Company owns certain trademarks and technology rights. See Note 1 (I).

	Intangible assets were comprised of the following at March 31, 2015 and December 31, 2014:

		Useful Life		31-Mar-15			31-Dec-14

	Distribution rights	10 Years	$	9,647,577		$	9,647,577
	Trademarks	Indefinite		7,500,000			7,500,000
	Licensing Rights	Indefinite		2,064,000			2,064,000
	Software	3 Years		—			—
	Other	Indefinite		275			275
	Accumulated amortization			(1,624,847	)		(1,361,257	)

	Net carrying value		$	17,587,005		$	17,850,595


	For the three months ended March 31, 2015 and 2014, amortization expense related to the intangibles with finite lives totaled $263,590 and $241,390, respectively, and was included in general and administrative expenses in the statement of operations.

Subsequent_Events

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 SUBSEQUENT EVENTS

	Through the filing of these financial statements, the Company converted a total of approximately $223,000 in convertible debt comprised of principal and accrued interest into approximately 9,704,897 common shares.

	On April 1, 2015, the principal stockholder converted $150,000 of the line of credit owed into 5,000,000 shares of common stock at $0.03 per share.

	On April 1, 2015, the Company issued 150,000 shares of common stock having a fair value of $4,470 ($0.0284/sh) in exchange for consulting services.

	On April 1, 2015, the Company issued 300,000 shares of common stock having a f air value of $8,520 ($0.0284/sh) in exchange for consulting services.

	On April 1, 2015, the Company extended the November 26, 2012 employment agreement with its VP of Music Development for another two year period, ending on November 27, 2016. The employee will receive 125,000 shares of common stock per quarter starting on April 1, 2015, and a salary of $10,000 per month. The employee's month base salary will increase to $14,000 per month in the event the Corporation received $1,000,000 from funding or revenues in the 2015 calendar year.

	On April 21, 2015, the Company entered into an agreement whereby the Company will issue up to $54,600 in a convertible note. The note matures on April 21, 2016 and bears an interest charge of 8%. The conversion price equals the “Variable Conversion Price”, which is 65% of the lowest two trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. The holder of the note has a right to convert all or any part of the outstanding unpaid principal amount into shares of common stock after six months. The Company received $52,000 of proceeds less and $2,600 in legal costs on April 21, 2015.

	On April 21, 2015, the Company entered into an agreement whereby the Company will issue up to $204,000 in a convertible note. The note matures on January 23, 2016 and bears an interest charge of 8%. The conversion price equals the “Variable Conversion Price”, which is 65% of the lowest three trading prices for the common stock during the ten (10) trading day period prior to the conversion. The holder of the note has a right to convert all or any part of the outstanding unpaid principal amount into shares of common stock after six months. The Company received $200,000 of proceeds less and $4,000 in legal costs on April 27 , 2015.

	On April 24, 2015, the Company entered into an agreement whereby the Company will issue up to $103,000 in a convertible note. The note matures on December 10, 2016 and bears an interest charge of 8%. The conversion price equals the “Variable Conversion Price”, which is lower of the either (i) the closing sale price of the common stock on the trading day immediate receding the closdite or and (ii) 65% of the lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. The holder of the note has a right to convert all or any part of the outstanding unpaid principal amount into shares of common stock after six months. The Company received $100,000 of proceeds less and $3,000 in legal costs on April 27, 2015.

	On April 21, 2015, the Company entered into an agreement whereby the Company will issue up to $105,000 in a promissory note. The note matures on December 21, 2015 and bears an interest charge of 8%. On April 21, 2015, the Company entered into an agreement whereby the Company will issue up to $105,000 in a promissory note. The note matures on December 21, 2015 and bears an interest charge of 8%.

	On April 21, 2015, the Company entered into an agreement whereby the Company will issue up to $105,000 in a convertible note. The note matures on April 21, 2016 and bears an interest charge of 8%. The conversion price equals the “Variable Conversion Price”, which is 65% of the lowest two trading prices for the common stock during the ten (10) trading day period prior to the conversion. The holder of the note has a right to convert all or any part of the outstanding unpaid principal amount into shares of common stock after six months. The Company received $95,000 of proceeds less $5,000 in debt issue costs and $5,000 in legal costs on April 21, 2015.

	On May 1, 2015, the Company entered into an agreement whereby the Company will issue up to $150,000 in a convertible note. The note matures on November 1, 2015 and bears an interest charge of 8%. The conversion price equals the “Variable Conversion Price”, which is 60% of the lowest two trading prices for the common stock during the ten (10) trading day period prior to the conversion. The holder of the note has a right to convert all or any part of the outstanding unpaid principal amount into shares of common stock after six months. The Company received $147,000 of proceeds less and $3,000 in legal costs on May 1, 2015.

	Subsequent to March 31, 2015, the Company received $106,000 from the principal stockholder under the terms of the line of credit and repaid $5,000 to the principal stockholder under the terms of the line of credit.

	Subsequent to March 31, 2015, the Company repaid $455,729 on convertible notes.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies and Organization (Policies)	3 Months Ended
	Mar. 31, 2015
Notes to Financial Statements
Organization and Basis of Presentation	(A) Organization and Basis of Presentation

	Max Sound Corporation (the "Company") was incorporated in Delaware on December 9, 2005, under the name 43010, Inc. The Company business operations are focused primarily on developing and launching audio technology software.

	Effective March 1, 2011, the Company filed with the State of Delaware a Certificate of Amendment of Certificate of Incorporation changing our name from So Act Network, Inc. to Max Sound Corporation.
Use of Estimates	(B) Use of Estimates

	In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates.
Cash and Cash Equivalents	(C) Cash and Cash Equivalents

	For purposes of the cash flow statements, the Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. As of March 31, 2015 and 2014, the Company had no cash equivalents.
Property and Equipment	(D) Property and Equipment

	Property and equipment are stated at cost, less accumulated depreciation. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is provided using the straight-line method over the estimated useful life of three to five years.
Research and Development	(E) Research and Development

	The Company has adopted the provisions of FASB Accounting Standards Codification No. 350, Intangibles - Goodwill & Other (‘ASC Topic 350'). Costs incurred in the planning stage of a website are expensed as research and development while costs incurred in the development stage are capitalized and amortized over the life of the asset, estimated to be three years. Expenses subsequent to the launch have been expensed as website development expenses.
Concentration of Credit Risk	(F) Concentration of Credit Risk
	The Company at times has cash in banks in excess of FDIC insurance limits. The Company had $0 in excess of FDIC insurance limits as of March 31, 2015 and 2014.
Revenue Recognition	(G) Revenue Recognition

	The Company recognized revenue on arrangements in accordance with FASB Codification Topic 605, ‘Revenue Recognition’ ('ASC Topic 605'). Under ASC Topic 605, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. We had revenues of $0 and $1,236 for the years ended March 31, 2015 and 2014, respectively.

Advertising Costs	(H) Advertising Costs

	Advertising costs are expensed as incurred and include the costs of public relations activities. These costs are included in consulting and general and administrative expenses and totaled $0 and $4,805 for the years ended March 31, 2015 and 2014, respectively.
Identifiable Intangible Assets	(I) Identifiable Intangible Assets

	As of March 31, 2015 and December 312, 2014, $7,500,275 of costs related to registering a trademark and acquiring technology rights (audio technology known as Max Audio Technology (MAXD) have been capitalized. It has been determined that the trademark and technology rights have an indefinite useful life and are not subject to amortization. However, the trademark and technology rights will be reviewed for impairment annually or more frequently if impairment indicators arise.

	On November 15, 2012, the Company acquired the rights to assets and audio technology known as Liquid Spins, Inc. through a share exchange, whereby the Company issued 24,752,475 shares of common stock for their rights in Liquid Spins technology (See Note 8 (H)). As of March 31, 2015 and December 31, 2014, $8,096,731 and $8,338,121, respectively, of costs related to this intangible remain capitalized. The technology was placed in service on August 23, 2013 with a useful life of 10 years. However, the technology will be reviewed for impairment annually or more frequently if impairment indicators arise.

	On May 19, 2014, the Company entered into an agreement with VSL Communications to acquire the rights to intellectual property titled ‘Optimized Data Transmission System and Method' (‘ODT') through a cash payment of $500,000 in addition to a share issuance, whereby the Company issued 10,000,000 shares of common stock, valued at $1,000,000 ($0.10/share). In exchange, the Company received a perpetual, exclusive, worldwide license to the ODT technology for all fields of use. In addition, the Company issued 1,000,000 shares of common stock, valued at $120,000 ($0.12/share), as compensation for the introduction and identification of a seller based on the agreement dated April 10, 2014.

	As of March 31, 2015 and December 31, 2014, $1,620,000 of costs related to the ‘ODT' intangible asset remains capitalized. The technology will be reviewed for impairment annually or more frequently if impairment indicators arise. In connection with this agreement, the Company is obligated to make an additional five (5) payments totaling $1,000,000 to be made every 30 days, with the thirty (30) day periods to be waived if fund raising occurs on an anticipated faster time line. The payments of additional cash are contingent on the following funding criteria:

		●	The Company shall pay set increments of cash based on a percentage of gross funds received through funds raised.
		●	The Company shall pay 20% of such monies as soon as they are received.

	In connection with funds raised through March 31, 2015, the Company recorded a liability and expensed $484,056 as royalty cost, related to the 20% fee, as of March 31, 2015, $30,000 has been paid . The remaining liability as of March 31, 2015, is $454,556 and is included in accounts payable.

	The Company shall act as the exclusive agent to facilitate and negotiate any opportunities on behalf of ODT to Companies, Organizations and other qualified entities. Upon any closing, ODT shall receive 50% of gross dollars and the Company shall receive the other 50% at the time of a completion of any transaction opportunity, including legal settlements after subtracting applicable contingent legal fees. The term of the agreement is for the life of the acquired intellectual property.

	On August 11, 2014, the Company and VSL simultaneously filed trade secret and patent infringement actions against Google, Inc. and its subsidiaries, YouTube, LLC and On2 Technologies, Inc., relating to proprietary and patented technology owned by Vedanti Systems Limited, a subsidiary of VSL. The patent infringement complaint was brought in U.S. District Court for the District of Delaware and the trade secret suit was filed in Superior Court of California, County of Santa Clara. The lawsuits contend that, in 2010, while Google was in discussions with Vedanti about the possibility of acquiring Vedanti's patented digital video streaming techniques and other proprietary methods, Google gained access to and received technical guidance regarding Vedanti's proprietary codec, a computer program capable of encoding and decoding a digital data stream or signal. The complaints allege that soon after the two companies initiated negotiations, Google began implementing Vedanti's technology into its own WebM/VP8 video codec without informing Vedanti, and without compensating Vedanti for its use. Plaintiffs are seeking a permanent injunction against Google, compensatory damages, as well as treble damages. As exclusive agent to VSL to enforce all rights with respect to the subject technology, the Company has hired Grant & Eisenhofer, PA to represent the Company and VSL in the suits. These cases will be vigorously prosecuted and the Company believes it has a good likelihood of success.

	On May 22, 2014, the Company entered into a five (5) year agreement to acquire the rights to intellectual property titled ‘Engineered Architecture' (‘EA Technology') through a cash payment of $50,000 in addition to a share issuance, whereby the Company issued 4,000,000 shares of common stock, valued at $394,000 ($0.0985/share). In exchange, the Company received for the term of the agreement, the exclusive worldwide right to use the EA Technology. As of March 31, 2015, $392,200 of costs related to this intangible remains capitalized. The technology will be reviewed for impairment annually or more frequently if impairment indicators arise. In connection with this agreement, the Company is obligated to make an additional five (5) payments totaling $500,000 to be made every 30 days, with the thirty (30) day periods to be waived if fund raising occurs on an anticipated faster time line. The payments of additional cash are contingent on the following funding criteria:

		●	The Company shall pay set increments of cash based on a percentage of gross funds received through funds raised.
		●	The Company shall pay 10% of such monies as soon as they are received.

	In connection with funds raised through March 31, 2015, the Company recorded a liability and expensed $242,028 as royalty cost, related to the 10% fee, as of March 31, 2015, $40,000 has been paid. The remaining liability as of March 31, 2015, is $202,028 and is included in accounts payable.

	The Company shall act as the exclusive agent to facilitate and negotiate any opportunities on behalf of EA Technology to Companies, Organizations and other qualified entities. Upon any closing, EA shall receive 50% of gross dollars and the Company shall receive the other 50% at the time of a completion of any transaction opportunity, including legal settlements after subtracting applicable contingent legal fees. In the event the Company sublicenses EA to other entities, profits shall be split evenly 50%/50%.
Impairment of Long-Lived Assets	(J) Impairment of Long-Lived Assets

	The Company accounts for its long-lived assets in accordance with ASC Topic 360-10-05, ‘Accounting for the Impairment or Disposal of Long-Lived Assets.' ASC Topic 360-10-05 requires that long-lived assets, such as technology rights, be reviewed for impairment annually, or whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value or disposable value. No impairments were recorded for the three months ended March 31, 2015 and 2014, respectively.
Loss Per Share	(K) Loss Per Share

	In accordance with accounting guidance now codified as FASB ASC Topic 260, ‘Earnings per Share,’ Basic earnings per share (‘EPS') is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted EPS gives effect to all dilutive potential of shares of common stock outstanding during the period including stock options or warrants, using the treasury stock method (by using the average stock price for the period to determine the number of shares assumed to be purchased from the exercise of stock options or warrants), and convertible debt or convertible preferred stock, using the if-converted method. Diluted EPS excludes all dilutive potential of shares of common stock if their effect is anti-dilutive. Because of the Company's net losses, the effects of stock warrants and stock options would be anti-dilutive and accordingly, is excluded from the computation of earnings per share.

	The computation of basic and diluted loss per share for the three months ended March 31, 2015 and 2014, excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive:

			31-Mar-15		31-Mar-14

	Stock Warrants (Exercise price - $0.25 - $.52/share)			6,500,000		3,385,000
	Stock Options (Exercise price - $0.10 - $.50/share)			15,566,652		12,700,000
	Convertible Debt (Exercise price - $0.07 - $.0817/share)			167,428,643		29,778,963
	Series A Convertible Preferred Shares ($0.04/share)			5,000,000		—

	Total			194,495,295		45,863,963

Income Taxes	(L) Income Taxes

	The Company accounts for income taxes under FASB Codification Topic 740-10-25 ('ASC 740-10-25') Income Taxes. Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

	The Company's federal income tax returns are no longer subject to examination by the IRS for the years prior to 2011, and the related state income tax returns are no longer subject to examination by state authorities for the years prior to 2010.
Business Segments	(M) Business Segments

	The Company operates in one segment and therefore segment information is not presented.
Recent Accounting Pronouncements	(N) Recent Accounting Pronouncements

	On June 10, 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation ("ASUE 2014-10"). The guidance is intended to reduce the overall cost and complexity associated with financial reporting for development stage entities without reducing the availability of relevant information. The FASB also believes the changes will simplify the consolidation accounting guidance by removing the differential accounting requirements for development stage entities. As a result of these changes, there no longer will be any accounting or reporting differences in GAAP between development stage entities and other operating entities. For organizations defined as public business entities, the presentation and disclosure requirements in Topic 915 will no longer be required, starting with the first annual period beginning after December 15, 2014, including interim periods therein. Early application is permitted for any annual reporting period or interim period for which the entity's financial statements have not yet been issued (public business entities) or made available for issuance (other entities). The Company has elected early application of this ASU and implemented the changes in their financial statement for the year ended December 31, 2014.

	In June 2014, FASB issued Accounting Standards Update ('ASU') No. 2014-12, 'Compensation Ð Stock Compensation (Topic 718); Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period'. The amendments in this ASU apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. For all entities, the amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. Entities may apply the amendments in this ASU either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. If retrospective transition is adopted, the cumulative effect of applying this update as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date. Additionally, if retrospective transition is adopted, an entity may use hindsight in measuring and recognizing the compensation cost. This updated guidance is not expected to have a material impact on our results of operations, cash flows or financial condition. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.

	In August 2014, the FASB issued Accounting Standards Update 'ASU' 2014-15 on 'Presentation of Financial Statements Going Concern (Subtopic 205-40) Ð Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern'. Currently, there is no guidance in U.S. GAAP about management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments are intended to reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity's ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management's plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management's plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one
	year after the date that the financial statements are issued (or available to be issued). We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.

	All other newly issued accounting pronouncements but not yet effective have been deemed either immaterial or not applicable.

Fair Value of Financial Instruments	(O) Fair Value of Financial Instruments

	The carrying amounts on the Company's financial instruments including prepaid expenses, accounts payable, accrued expenses, derivative liability, convertible note payable, and loan payable-related party, approximate fair value due to the relatively short period to maturity for these instruments.
Stock-Based Compensation	(P) Stock-Based Compensation

	In December 2004, the FASB issued FASB Accounting Standards Codification No. 718, Compensation - Stock Compensation. Under FASB Accounting Standards Codification No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. The Company applies this statement prospectively.

	Equity instruments issued to other than employees are recorded on the basis of the fair value of the instruments, as required by FASB Accounting Standards Codification No. 718. FASB Accounting Standards Codification No. 505, Equity Based Payments to Non-Employees defines the measurement date and recognition period for such instruments. In general, the measurement date is when either a (a) performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification.
Reclassification	(Q) Reclassification

	Certain amounts from prior periods have been reclassified to conform to the current period presentation. These reclassifications had no impact on the Company's net loss or cash flows.
Derivative Financial Instruments	(R) Derivative Financial Instruments

	Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments, and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option-pricing model. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt, the Company will continue its evaluation process of these instruments as derivative financial instruments.

	Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. In addition, the fair value of freestanding derivative instruments such as warrants, are also valued using the Black-Scholes option-pricing model.
Original Issue Discount	(S) Original Issue Discount

	For certain convertible debt issued, the Company provides the debt holder with an original issue discount. The original issue discount is recorded to debt discount, reducing the face amount of the note and is amortized to interest expense over the life of the debt.
Debt Issue Costs and Debt Discount	(T) Debt Issue Costs and Debt Discount

	The Company may pay debt issue costs, and record debt discounts in connection with raising funds through the issuance of convertible debt. These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.
Licensing & Distribution	(U) Licensing & Distribution

	On May 28, 2014, the Company entered into a license agreement with Akyumen Technologies Corp. ('Akyumen'), an original equipment manufacturer of mobile devices, for the non-exclusive, non-transferable, indivisible worldwide license rights to the use of Company's API technology in Akyumen's mobile devices. The license is for five years and is renewable, with the Company's approval, at Akyumen's request.

	As consideration for the above-referenced license rights, Akyumen agreed to pay the Company royalties of $2.50 per Akyumen device that utilizes the API technology, to be payable on a monthly basis within 15 days after the close of the calendar month. Akyumen also agreed to pay, within three months of first sale, 50% of non-recurring engineering costs to port the Technology onto the operating systems of the Akyumen devices, inclusive of any local fees, taxes, or other charges.

	On June 16, 2014, MAXD entered into a license and revenue share agreement with LOOKHU, an online subscription service that delivers movies, music, television shows, apps and games. The agreement grants LOOKHU non-exclusive, non-transferable, indivisible worldwide license rights to the distribution and use of the Company's Application Programming Interface (‘API’) audio processor technology. The license is for five years and is renewable, with the Company's approval, at LOOKHU's request.

	As consideration for the above-referenced license rights, LOOKHU agreed to pay the Company royalties of $0.25 per month per paid subscription to the technology, to be payable on a monthly basis. Additionally, LOOKHU agreed to pay the Company 4% of the net advertising revenue derived from advertising that utilizes the technology, to be payable on a quarterly basis.

	Additionally, for the term of the agreement, the parties agreed to split, on a 50/50 basis, net revenue derived from sales of digital music or songs played from a LOOKHU software player, to be payable on a monthly basis.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies and Organization (Tables)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]
Summary of potentially dilutive securities
		31-Mar-15		31-Mar-14

	Stock Warrants (Exercise price - $0.25 - $.52/share)		6,500,000		3,385,000
	Stock Options (Exercise price - $0.10 - $.50/share)		15,566,652		12,700,000
	Convertible Debt (Exercise price - $0.07 - $.0817/share)		167,428,643		29,778,963
	Series A Convertible Preferred Shares ($0.04/share)		5,000,000		—

	Total		194,495,295		45,863,963

Debt_Tables

Debt (Tables)	3 Months Ended
Debt (Tables)	Mar. 31, 2015
Debt Disclosure [Abstract]
Summary of Convertable Debt
		As of			As of
		31-Mar-15			31-Dec-14

	Line of credit - related party	$	220,478		$	268,227

	Convertible debt		2,996,815			3,028,418
	Less: debt discount		(1,629,771	)		(1,691,065	)
	Convertible debt - net		1,367,044			1,337,353

	Total current debt	$	1,587,522		$	1,605,580

Line of Credit Related Party
Convertible Debt	Convertible Debt Balance as of December 31, 2014		3,028,418			4% - 10%		February 26, 2015 - June 18, 2016


	Borrowings during the three months ended March 31, 2015		792,500			8% - 10%

	Non-Cash Reclassification of accrued interest converted		22,361

	Repayments		(55,000	)

	Conversion of debt to into 29,796,782 shares of common stock with a valuation of $791,4448 ($0.02 - $0.039/share) including the accrued interest of $22,361		(791,444	)

	Convertible Debt Balance as of March 31, 2015		2,996,815			4% - 10%		February 26, 2015 - June 18, 2016

Debt Issue Costs
Debt Discount

Convertible_Debt_Derivative_Li1

Convertible Debt - Derivative Liabilities (Tables)	3 Months Ended
Convertible Debt - Derivative Liabilities (Tables)	Mar. 31, 2015
Notes to Financial Statements
Management Assumptions
Management Assumptions
		Commitment Date		Re-measurement Date

	Expected dividends:	0	%	0	%
	Expected volatility:	109% - 304%		120% - 140%
	Expected term:	0.44 - 3 Years		0.16 - 2.9 Years
	Risk free interest rate:	0.06% - 0.94%		0.12% - 1.10%

Property_and_Equipment_Tables

Property and Equipment (Tables)	3 Months Ended
Property and Equipment (Tables)	Mar. 31, 2015
Notes to Financial Statements
Summary of property and equipment
			31-Mar-15			31-Dec-14

	Website Development	$	294,795		$	294,795
	Furniture and Equipment		99,881			99,881
	Leasehold Improvements		6,573			6,573
	Software		53,897			53,897
	Music Equipment		2,247			2,247
	Office Equipment		74,412			71,652
	Domain Name		1,500			1,500
	Sign		628			628
	Total		533,933			531,173
	Less: accumulated depreciation and amortization		(361,487	)		(342,277	)
	Property and Equipment, Net	$	172,446		$	188,896

Stockholders_Equity_Tables

Stockholders' Equity (Tables)	3 Months Ended															12 Months Ended
Stockholders' Equity (Tables)	Mar. 31, 2015															Dec. 31, 2014
Equity [Abstract]
Summary of Common Stock
	Transaction Type		Quantity				Valuation				Range of Value per share					Transaction Type			Quantity				Valuation			Range of Value per share

	Conversion of convertible debt and accrued interest			29,796,782			$	791,444				$0.02715 - $0.14175				Conversion of convertible debt and accrued interest			48,998,342			$	3,421,019			$0.02715 - $0.14175
	Services - rendered			950,000				32,730				$0.028 - $0.063				Services - rendered			3,150,000				678,030			$0.093 - $0.365
	Return of shares			(120,000,000	)			(1,200	)		$	0.00001				Acquisition of intangibles			15,000,000				1,514,000			$0.0985 - $0.12
	Preferred stock issued in exchange of common stock			5,000,000				50			$	0.00001				Return of shares			(4,250,000	)			—			$0.00 - $0.00
	Total shares issued			(89,253,218	)		$	1,401,650								Settlement of accounts payable			1,000,000				90,000		$	0.09

																Total shares issued			63,898,342			$	5,703,049
Summary of warrants activity
		Balance, December 31, 2014				3,750,000			$	0.38			1.7

		Granted				—			$	—
		Exercised				—			$	—
		Cancelled/Forfeited				—			$	—
		Balance, March 31, 2015				3,750,000			$	0.38			1.4
Summary of all outstanding and exercisable warrants
													Weighted Average														Weighted Average
		Exercise				Warrants				Warrants			Remaining		Aggregate		Exercise				Warrants			Warrants	Warrants		Remaining		Aggregate
		Price				Outstanding				Exercisable			Contractual Life		Intrinsic Value		Price				Outstanding			Exercisable	Exercisable		Contractual Life		Intrinsic Value

	$	0.1				200,000				200,000			2.9	$	—	$	0.1				200,000			200,000	200,000		2.9	$	—
	$	0.25				200,000				200,000			0.44	$	—	$	0.25				200,000			200,000	200,000		0.44	$	—
	$	0.4				2,850,000				2,850,000			1.73	$	—	$	0.4				2,850,000			2,850,000	2,850,000		1.73	$	—
	$	0.45				500,000				500,000			1	$	—	$	0.45				500,000			500,000	500,000		1	$	—

						3,750,000				3,750,000			1.7 years	$	—						3,750,000			3,750,000	3,750,000		1.7 years	$	—
Summary of assets acquired
																		Three Months Ended				Year Ended
																		31-Mar-15				31-Dec-14

																Intangible at fair value, Opening Balance		$	9,303,679			$	9,303,679

																Consideration transferred at fair value:
																Common stock - 24,752,475 Shares			—				—

																Net assets acquired:
																Current assets			—				—
																Cash			—				—
																Total net assets acquired			—				8,011

																Amortization			(1,206,949	)			(965,559	)

																Intangible at fair value, Ending Balance		$	8,096,731			$	8,338,121
Summary of option activity
	Outstanding - December 31, 2014			15,566,652				0.13				1.32
	Granted			—				—				—
	Exercised			—				—				—
	Forfeited or Canceled			—				—				—
	Outstanding - March 31, 2015			15,566,652				—				1.07
	Exercisable - March 31, 2015			15,566,652

Intangible_Assets_Tables

Intangible Assets (Tables)	3 Months Ended
Intangible Assets (Tables)	Mar. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Intangible Assets

Summary_of_Significant_Account3

Summary of Significant Accounting Policies and Organization (Details)	3 Months Ended		15 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015
Summary of potentially dilutive securities
Potentially dilutive securities	194,495,295	45,863,963
Preferred Stock
Summary of potentially dilutive securities
Potentially dilutive securities	5,000
Convertible Debt Securities [Member]
Summary of potentially dilutive securities
Potentially dilutive securities	37,761,355	29,778,963
Equity Option [Member]
Summary of potentially dilutive securities
Potentially dilutive securities	15,566,652	12,700,000
Warrant [Member]
Summary of potentially dilutive securities
Potentially dilutive securities	6,500,000		3,385,000

Going_Concern_Details_Narrativ

Going Concern (Details Narrative) (USD $)	3 Months Ended
Going Concern (Details Narrative) (USD $)	Mar. 31, 2015	Mar. 31, 2014
Notes to Financial Statements
Net Loss	($1,973,423)	($4,189,781)
Working Capital Deficit	-38,742,462
Cash Flow from Operations	($637,592)

Property_and_Equipment_Details

Property and Equipment (Details Narrative) (USD $)	3 Months Ended
Property and Equipment (Details Narrative) (USD $)	Mar. 31, 2015	Mar. 31, 2014
Notes to Financial Statements
Depreciation/Amortization Expense	$19,207	$26,464

Debt_Convertible_Debt_Details

Debt - Convertible Debt (Details) (USD $)	3 Months Ended
Debt - Convertible Debt (Details) (USD $)	Mar. 31, 2015
Borrowings during period	$792,500
Non-Cash Reclassification of accrued interest converted	15,665
Repayments	-55,000
Conversion of debt to into 29,796,782 shares of common stock with a valuation of $784,768 ($0.09 - $0.27/share) including the accrued interest of $15,665	-784,768
Convertible Debt Beginning Balance, Value	3,028,418
Convertible Debt Ending Balance, Value	$2,996,815
Convertible Debt, Interest Rate, During Period, Minimum	8.00%
Convertible Debt, Interest rate, During Period, Maximum	10.00%
Convertible Debt, Maturity	February 26, 2015 - June 18, 2016
Convertible Debt, Interest Rate, Beginning Value, Minimum	4.00%
Convertible Debt, Interest Rate, Ending Value, Maximum	10.00%
Convertible Debt, Interest Rate, Ending Value, Minimum	4.00%
Convertible Debt, Interst Rate, Ending Value, Maximum	10.00%

Debt_Debt_Issue_Costs_Details

Debt - Debt Issue Costs (Details) (USD $)	3 Months Ended
Debt - Debt Issue Costs (Details) (USD $)	Mar. 31, 2015	Mar. 31, 2014
Debt Disclosure [Abstract]
Debt issue costs	$221,693	$146,055
Accumulated amortization of debt issue costs	-185,006	-118,529
Debt issue costs - net	$36,687	$27,526

Debt_Debt_Discount_Details

Debt - Debt Discount (Details) (USD $)	3 Months Ended
Debt - Debt Discount (Details) (USD $)	Mar. 31, 2015	Mar. 31, 2014
Debt Disclosure [Abstract]
Debt discount	$5,602,373	$2,923,369
Accumulated amortization of debt discount	-3,972,602	-1,712,320
Debt discount - Net	$1,629,771	$1,211,049

Debt_Schedule_Of_Debt_Instrume

Debt - Schedule Of Debt Instruments (Details) (USD $)	3 Months Ended	12 Months Ended
Debt - Schedule Of Debt Instruments (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Interest Rate, Minimum	8.00%
Interest Rate, Maximum	10.00%
Conversion Terms 1
Conversion Terms	65% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.	65% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.
Amount of Principle Raised
Conversion Terms 2
Conversion Terms	65% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.	65% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principle Raised	689,500	689,500
Conversion Terms 3
Conversion Terms	65% of the “Market Price”, which is the lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.	65% of the “Market Price”, which is the lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principle Raised	1,303,250	747,500
Conversion Terms 4
Conversion Terms	70% of the “Market Price”, which is lower of the average closing bid price for the common stock during the ten (10) trading day period	70% of the “Market Price”, which is lower of the average closing bid price for the common stock during the ten (10) trading day period
Amount of Principle Raised
Conversion Terms 5
Conversion Terms	70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.	70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.
Amount of Principle Raised	150,000
Conversion Terms 6
Conversion Terms	70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.	70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principle Raised	250,000	250,000
Conversion Terms 7
Conversion Terms	70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the twenty (20) trading day period prior to the conversion.	70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the twenty (20) trading day period prior to the conversion.
Amount of Principle Raised	175,000	125,000
Conversion Terms 8
Conversion Terms	70% of the lower of the average of the three (3) lowest trading prices for the fifteen (15) day trading period 1 day prior to conversion.	70% of the lower of the average of the three (3) lowest trading prices for the fifteen (15) day trading period 1 day prior to conversion.
Amount of Principle Raised	50,000	50,000
Conversion Terms 9
Conversion Terms	75% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.	75% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principle Raised	848,334	848,334
Conversion Terms 10
Conversion Terms	Convertible into $0.07/share. After six month from the date of this note, conversion price shall equal the lower of $0.07/share or the variable conversion price - 75% of the average three (3) lowest closing prices during the ten (10) trading day period.	Convertible into $0.07/share. After six month from the date of this note, conversion price shall equal the lower of $0.07/share or the variable conversion price - 75% of the average three (3) lowest closing prices during the ten (10) trading day period.
Amount of Principle Raised	$765,000	$765,000
Debt Instruments
Interest Rate, Minimum	2.50%	2.50%
Interest Rate, Maximum	10.00%	10.00%
Default Interest Rate, Minimum	14.00%	14.00%
Default Interest Rate, Maximum	22.00%	22.00%
Maturity	February 26, 2015 - June 18, 2016	February 26, 2015 - June 18, 2016

Debt_Summary_of_Convertable_De

Debt - Summary of Convertable Debt (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
Line of credit - related party	$220,478	$268,227
Convertible debt	2,996,815	3,028,418
Less: debt discount	-1,629,771	-1,691,065
Convertible debt - net	1,367,044	1,337,353
Total current debt	$1,587,522	$1,605,580

Property_and_Equipment_Details1

Property and Equipment (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014
Summary of property and equipment
Total	$533,933	$531,173
Less: accumulated depreciation and amortization	-361,487	-342,277
Property & Equipment, Net	172,445	188,896
Furniture and Equipment [Member]
Summary of property and equipment
Total		99,881	99,881
Internet Domain Names [Member]
Summary of property and equipment
Total		1,500	1,500
Sign [Member]
Summary of property and equipment
Total		628	628
Office Equipment [Member]
Summary of property and equipment
Total		56,897	74,412
Computer Software, Intangible Asset [Member]
Summary of property and equipment
Total		53,897	53,897
Leasehold Improvements [Member]
Summary of property and equipment
Total		6,573	6,573
Music Equipment [Member]
Summary of property and equipment
Total			2,247
Website Development [Member]
Summary of property and equipment
Total		$294,795	$294,795

Debt_Line_of_Credit_Related_Pa

Debt - Line of Credit Related Party (Details) (USD $)	3 Months Ended
Debt - Line of Credit Related Party (Details) (USD $)	Mar. 31, 2015
Debt Disclosure [Abstract]
Beginning Balance	$268,227
Borrowings, Interest Rate	4.00%
Borrowings, Maturity	26-Sep-15
Repayments	-75,000
Ending Balance	$220,477

Stockholders_Equity_Summary_of

Stockholders' Equity - Summary of Common Stock (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Conversion of convertible debt and accrued interest, Shares	29,796,782	48,998,342
Conversion of convertible debt and accrued interest, Value	$784,768	$3,421,019
Return of shares, Shares	-120,000,000
Acquistion of intangibles, Shares		15,000,000
Acquistion of intangibles, Value		1,514,000
Settlement of accounts payable, Shares		1,000,000
Settlement of accounts payable, Value		90,000
Total shares issued, Shares	84,253,218
Maximum
Conversion of convertible debt and accrued interest, Value per share	$0.14	$0.14
Services - rendered, Value per share	$0.04
Return of shares, Shares	0.04
Acquistion of intangibles, Value per share		0.12
Preferred stock issued in exchange of common stock, Value per share	1
Settlement of accounts payable, Value per share
Minimum
Conversion of convertible debt and accrued interest, Value per share	$0.03	$0.03
Services - rendered, Value per share	$0.02
Return of shares, Shares	0.04
Acquistion of intangibles, Value per share		0.0985
Preferred stock issued in exchange of common stock, Value per share	$1

Stockholders_Equity_Summary_of1

Stockholders' Equity - Summary of warrants activity (Details)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Equity [Abstract]
Number of Warrants, Balance	3,750,000	3,750,000
Weighted Average Remaining Contractual Life (in Years)	1 year 4 months 24 days

Stockholders_Equity_Summary_of2

Stockholders' Equity - Summary of all outstanding and exercisable warrants (Details) (USD $)	Mar. 31, 2015
	Y
Warrants Outstanding	3,750,000
Warrants Exercisable	3,750,000
Remaining Contractual Life	1.4
$0.25
Exercise Price	0.25
Warrants Outstanding	200,000
Warrants Exercisable	200,000
Remaining Contractual Life	0.2
$0.40
Exercise Price	0.4
Warrants Outstanding	2,850,000
Warrants Exercisable	2,850,000
Remaining Contractual Life	1.49
$0.45
Exercise Price	0.45
Warrants Outstanding	500,000
Warrants Exercisable	500,000
Remaining Contractual Life	0.76
$0.25
Exercise Price	0.1
Warrants Outstanding	200,000
Warrants Exercisable	200,000
Remaining Contractual Life	2.66

Stockholders_Equity_Summary_of3

Stockholders' Equity - Summary of assets acquired (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Equity [Abstract]
Goodwill at fair value, Opening Balance		$9,303,679
Consideration transferred at fair value:
Common stock
Net assets acquired:
Current assets
Cash
Total net assets acquired		8,011
Amortization	-1,206,949	-965,559
Goodwill at fair value, Ending Balance	$8,096,731	$8,338,121

Stockholders_Equity_Summary_of4

Stockholders' Equity - Summary of assets acquired (Details) (Parenthetical)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Equity [Abstract]
Common Stock Shares Issued	24,752,475	24,752,475

Stockholders_Equity_Summary_of5

Stockholders' Equity - Summary of fair value based upon management assumptions (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2013
Equity [Abstract]
Expected dividends	$0	$0
Expected volatility	137.82%	14030.00%
Expected term	3	3
Risk free interest rate	1.00%	3.70%

Intangible_Assets_Summary_of_I

Intangible Assets - Summary of Intangible Assets (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Accumulated Amortization	($1,624,847)	($1,361,257)
Intangible Asset, Net Carrying Value	17,587,006	17,850,595
Trademarks
Intangible Asset, Gross	7,500,000	7,500,000
Other Indefinite Asset
Intangible Asset, Gross	275	275
Indefinite Intellectual Property
Intangible Asset, Gross	1,620,000
Computer Software, Intangible Asset [Member]
Useful Life	3 years
Finite Intellectual Property
Useful Life	5 years
Intangible Asset, Gross	444,000
Distribution Rights Member
Useful Life	10 years
Intangible Asset, Gross	$9,647,577	$9,647,577

Intangible_Assets_Details_1

Intangible Assets (Details 1) (USD $)	Mar. 31, 2015	Mar. 31, 2014
Three Month Ended March, 31:
Finite-Lived Intangible Assets, Net	$263,590	$241,390

Stockholders_Equity_Summary_of6

Stockholders' Equity - Summary of option activity (Details) (USD $)	Dec. 31, 2013
Equity [Abstract]
Beginning Balance - Outstanding, Shares	15,566,652
Beginning Balance - Outstanding, Weighted Average Exercise Price	$0
Ending Balance - Outstanding, Shares	15,566,652
Ending Balance - Outstanding, Weighted Average Exercise Price	$0