Kogeto (KGTO) 10-K 27 May 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	23-May-14	Jun. 28, 2013
Document and Entity Information [Abstract]	'	'	'
Entity Registrant Name	'KOGETO, INC.	'	'
Entity Central Index Key	'0001361955	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-31	'	'
Is Entity a Well-known Seasoned Issuer?	'No	'	'
Is Entity a Voluntary Filer?	'No	'	'
Is Entity's Reporting Status Current?	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Common Stock, Shares Outstanding	'	36,226,303	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'
Entity Public Float	'	'	$383,477

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current assets:	'	'
Cash	$124	$304
Receivable from Old Kogeto	1,719,850	'
Total current assets	1,719,974	304
Equipment, net	'	337
Other assets	5,753	3,966
Total assets	1,725,727	4,607
Current liabilities:	'	'
Note payable to bank	95,800	100,000
Due to stockholders	89,838	64,939
Accrued expenses	14,000	14,200
Total current liabilities	199,638	179,139
Commitments and contingencies	'	'
Stockholders' equity (deficit)	'	'
Preferred stock, $0.0001 par value, 10,000,000 shares authorized, 0 and 10,000,000 issued and outstanding, respectively	'	1,000
Common stock, $0.001 par value, 300,000,000 shares authorized, 17,696,872 and 554,017 shares issued and outstanding, respectively	17,697	554
Capital stock to be issued (500,000 shares)	20,000	20,000
Additional paid in capital	5,661,131	3,957,424
Deficit	-4,171,563	-4,152,334
Stockholders' Equity before Treasury Stock, Total	1,527,265	-173,356
Less: Treasury stock (6,667 common shares)	-1,176	-1,176
Total stockholders' equity (deficit)	1,526,089	-174,532
Total liabilities and stockholders' equity (deficit)	$1,725,727	$4,607

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Stockholders' equity	'	'
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	10,000,000
Preferred stock, shares outstanding	0	10,000,000
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	17,696,872	554,017
Common stock, shares, outstanding	17,696,872	554,017
Capital Stock To Be Issued Shares	500,000	500,000
Treasury stock, shares	6,667	6,667

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract]	'	'
Net sales	'	'
Cost of sales	'	'
Gross profit	'	'
Operating expenses:	'	'
Consulting fees	'	123,000
Selling, general and administrative	15,029	22,247
Total operating expenses	15,029	145,247
Loss from operations	-15,029	-145,247
Interest expense	4,200	3,850
Net loss attributable to common stockholders	($19,229)	($149,097)
Net loss per common share, basic and diluted	$0	($0.27)
Weighted average number of shares outstanding, basic and diluted	10,546,189	554,017

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Operating activities:	'	'
Net loss	($19,229)	($149,097)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation and amortization	337	5,020
Changes in operating assets and liabilities:	'	'
Accounts receivable - related party	'	123,052
Other assets	-1,788	-1,098
Accrued expenses	-200	-4,050
Payroll taxes	'	-1,273
Cash used by operating activities	-20,880	-27,446
Financing activities:	'	'
Proceeds from private placement	1,269,850	'
Loan to Old Kogeto	-1,269,850	'
Repayment of note payable to bank	-4,200	'
Proceeds of stockholder loans	24,900	70,355
Repayment of stockholders loan	'	-48,000
Cash provided by financing activities	20,700	22,355
Net decrease in cash	-180	-5,091
Cash, beginning of year	304	5,395
Cash, end of year	$124	$304

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (USD $)	Total	Preferred Stock [Member]	Common Stock [Member]	Capital Stock to be Issued [Member]	Additional Paid-In Capital [Member]	Deficit [Member]	Treasury Stock [Member]
Balance at Dec. 31, 2011	($25,435)	$1,000	$554	$20,000	$3,957,424	($4,003,237)	($1,176)
Balance, shares at Dec. 31, 2011	'	10,000,000	554,017	500,000	'	'	'
Net loss	-149,097	'	'	'	'	-149,097	'
Balance at Dec. 31, 2012	-174,532	1,000	554	20,000	3,957,424	-4,152,334	-1,176
Balance, shares at Dec. 31, 2012	'	10,000,000	554,017	500,000	'	'	'
Conversion of preferred stock	'	-1,000	10,000	'	-9,000	'	'
Conversion of preferred stock, shares	'	-10,000,000	10,000,000	'	'	'	'
Issue of stock in private placement, net	1,719,850	'	7,143	'	1,712,707	'	'
Issue of stock in private placement, net, shares	'	'	7,142,855	'	'	'	'
Net loss	-19,229	'	'	'	'	-19,229	'
Balance at Dec. 31, 2013	$1,526,089	'	$17,697	$20,000	$5,661,131	($4,171,563)	($1,176)
Balance, shares at Dec. 31, 2013	'	'	17,696,872	500,000	'	'	'

ORGANIZATION_AND_NATURE_OF_BUS

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
	Dec. 31, 2013
ORGANIZATION AND NATURE OF BUSINESS [Abstract]	'
ORGANIZATION AND NATURE OF BUSINESS	'
	NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS
	Kogeto, Inc. (formerly Northeast Automotive Holdings, Inc.) (the "Company"), was incorporated on October 12, 2007 in Nevada. Pursuant to an Agreement and Plan of Merger with Northeast Auto Acceptance Corp., a Florida Corporation ("NEAA-FL") in November 2007, we acquired title to all property owned by NEAA-FL including its wholly owned subsidiary Northeast Auto Acceptance Corp., a New York Corporation ("NEAA-NY"). As of December 31, 2013, we have no operations. On January 6, 2014, pursuant to an Agreement and Plan of Merger, we acquired Kogeto, Inc., a Delaware corporation ("Old Kogeto"). In consideration for the purchase of 100% of the issued and outstanding shares in Old Kogeto, we issued a total of 24,357,087 newly issued shares of our common stock. Old Kogeto is considered the acquirer of Kogeto, Inc. (formerly Northeast Automotive Holdings, Inc.) for accounting purposes.
	Going Concern
	The financial statements have been prepared on the basis that the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has working capital of $1,520,336, which includes a receivable from Kogeto, Inc., a Delaware Corporation ("Old Kogeto") at December 31, 2013, an accumulated deficit of $4,171,563 since inception and net cash used in operating activities of $20,880 for the year ended December 31, 2013. On December 31, 2013, we advanced Kogeto, Inc. an aggregate total of $1,719,850 in anticipation of our pending acquisition of Kogeto, Inc. and its affiliated company Kogeto Lucy, LLC. These factors raise substantial doubt about the Company's ability to continue as a going concern.
	The ability of the Company to continue as a going concern is dependent upon the Company's ability to further implement its business plan and generate sufficient revenues. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Management believes that the actions presently being taken to further implement its business plan and generate revenues provide the opportunity for the Company to continue as a going concern.
	The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Accounting Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	Depreciation
	The cost of equipment is depreciated over the estimated useful lives of the related assets of five years.
	Principles of Consolidation
	These consolidated financial statements include the accounts of the Company and its wholly owned subsidiary Northeast Auto Acceptance (New York). All inter-company accounts and transactions have been eliminated.
	These consolidated financial statements have been prepared by management in accordance with accounting principles generally accepted in the United States.
	Income Taxes
	The Company accounts for income taxes in accordance with Accounting Standards Codification ("ASC") Topic 740 "Income Taxes" which requires an asset and liability approach for the financial accounting and reporting of income taxes. Under this method, deferred income taxes are recognized for the expected future tax consequences of differences between the tax bases of assets and liabilities and their reported amounts in the financial statements. These balances are measured using the enacted tax rates expected to apply in the year(s) in which these temporary differences are expected to reverse. The effect on deferred income taxes of a change in tax rates is recognized in income in the period when the change is enacted.
	Based on consideration of all available evidence regarding their utilization, net deferred tax assets are recorded to the extent that it is more likely than not that they will be realized. Where, based on the weight of all available evidence, it is more likely than not that some amount of a deferred tax asset will not be realized, a valuation allowance is established for that amount that, in our judgment, is sufficient to reduce the deferred tax asset to an amount that is more likely than not to be realized.
	The Company accounts for unrecognized tax benefits in accordance with ASC Topic 740, which prescribes a minimum probability threshold that a tax position must meet before a financial statement benefit is recognized. The minimum threshold is defined as a tax position that is more likely than not to be sustained upon examination by the applicable taxing authority, including resolution of any related appeals or litigation, based solely on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement.
	The Company recognizes interest and penalties related to unrecognized tax benefits if there are any within the income tax expense line of the Consolidated Statement of Operations, while accrued interest and penalties are included within the related tax liability line of the Consolidated Balance Sheets.
	Recent Accounting Pronouncements
	We do not expect the adoption of recently issued accounting standards to have an impact on our consolidated results of operations, financial position or cash flows.

NOTES_AND_LOANS_PAYABLE

NOTES AND LOANS PAYABLE	12 Months Ended
	Dec. 31, 2013
NOTES AND LOANS PAYABLE [Abstract]	'
NOTES AND LOANS PAYABLE	'
	NOTE 3 - NOTES AND LOANS PAYABLE
		December 31,		December 31,
		2013		2012
	Revolving line of credit interest payable monthly at 1% over the prime rate, secured by a lien on all of the Company's assets and personally guaranteed by the majority stockholders. Interest is paid monthly on account)		95,800		100,000
	Due to stockholders (The stockholder loans are non-interest bearing and due on demand)		89,838		64,939
		$	185,638	$	164,939

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
INCOME TAXES [Abstract]	'
INCOME TAXES	'
	NOTE 4 - INCOME TAXES
	Due to the Company's prior year net losses, there was no provision for income taxes. The Company has net operating loss carry forwards for income tax purposes of approximately $679,000 and $660,000 at December 31, 2013 and 2012, respectively. These carry forward losses are available to offset future taxable income, if any, and expire starting in the year 2024. The Company's utilization of this carry forward against future taxable income may become subject to an annual limitation due to any cumulative 36-month change in ownership of the Company of more than 50 percent. The components of the Company's tax provision were as follows:
		2013			2012
	Deferred tax asset - NOL carryforward	$	251,230		$	244,229
	Less: valuation allowance		(251,230	)		(244,229	)
	Total	$	-		$	-

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 5 -COMMITMENTS AND CONTINGENCIES
	The Company rents office space on a month-to-month basis. Rent expense was approximately $5,400 and $6,700 for 2013 and 2012, respectively.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2013
STOCKHOLDERS' EQUITY [Abstract]	'
STOCKHOLDERS' EQUITY	'
	NOTE 6 - STOCKHOLDERS' EQUITY
	On January 1, 2013, 10,000,000 shares of our preferred stock were converted into 10,000,000 shares of our common stock.
	On December 31, 2013, pursuant to a Securities Purchase Agreement entered into with 13 investors for the private placement of our common stock (the "Private Placement"), we sold an aggregate of 7,142,855 shares of our common stock at $0.28 per share and warrants to purchase an additional 1,428,570 shares of our common stock, for aggregate gross proceeds of $2,000,000. The warrants have an exercise price of $0.32 per shares and a term of five years. In connection with the Private Placement, we issued warrants to the placement agents to purchase 685,713 shares of common stock with an exercise price of $0.32 per share exercisable for a period of 5 years.
	On December 31, 2013, we advanced Old Kogeto an aggregate total of $1,719,850 in anticipation of our pending acquisition of Old Kogeto and its affiliated company Kogeto Lucy, LLC and this amount is reflected as Receivable from Old Kogeto in the Balance Sheet. Included in this total is the cancellation of $450,000 of secured bridge notes due from Old Kogeto to 4 investors in the Private Placement.
	In connection with the Private Placement, we received net proceeds of $1,269,850 after placement agent fees of $160,000, legal fees of $117,900, escrow agent fees of $2,250 as well as the cancellation of $450,000 in secured bridge notes due from Old Kogeto to 4 investors in the Private Placement.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 7 - SUBSEQUENT EVENTS
	On January 6, 2014, we completed a reverse merger pursuant to an Agreement and Plan of Merger (the"Merger") among the Company, Kogeto Acquisition Corp., a wholly-owned subsidiary of the Company, and Old Kogeto. We acquired 100% of Old Kogeto's capital stock through the Merger, making Old Kogeto a wholly-owned subsidiary of the Company. In consideration for the Merger, we issued the stockholders of Old Kogeto a total of 24,357,087 newly issued shares of our common stock. Old Kogeto is considered the acquirer of Kogeto, Inc. (formerly Northeast Automotive Holdings, Inc.) for accounting purposes. As part of the transaction, we also acquired 100% of the membership interests of Kogeto Lucy, LLC from Jeff Glasse its sole member in exchange for the issuance of 1,000 newly issued shares of our common stock.
	There was no prior relationship between our company and any of our affiliates, on the one hand, and the Old Kogeto stockholders and Jeff Glasse and any of their affiliates, on the other.
	Subject to completion of the merger, on or about January 14, 2014, pursuant to the terms of a Subsidiary Purchase Agreement, we sold all of the outstanding shares of our NEAA-NY subsidiary, through which the Company had previously conducted its business, to the former Chief Executive Officer of the Company, in exchange for the return and cancellation of 5,827,246 shares of our common stock that he owned.
	On January 2, 2014, we agreed to settle the 500,000 shares of common stock to be issued to a former consultant for 160,000 shares of our common stock.
	On January 6, 2014, upon the closing of the Merger and included in the 24,357,087 newly-issued shares of our common stock are 1,941,533 shares of our common stock which was converted from Old Kogeto's 10% senior secured convertible notes outstanding of $425,000 plus accrued interest. In connection with this conversion, we issued warrants to purchase 500,000 shares of our common stock at an exercise price of $0.31 per share exercisable for a period of 5 years. In January 2014, we repaid Old Kogeto's remaining 10% senior secured convertible notes outstanding of $25,000 plus accrued interest.
	In January 2014, upon the closing of the Merger and in connection with the $750,000 in secured bridge notes of Old Kogeto which were outstanding prior to the Merger, we issued warrants to purchase 240,000 shares of our common stock at an exercise price of $0.32 per share exercisable for a period of 5 years. Included in the Private Placement was the cancellation of $450,000 of these secured bridge notes. In connection with these secured bridge notes, we issued additional warrants to purchase 481,428 shares of our common stock to a placement agent at an exercise price of $0.32 per share and exercisable for a period of 5 years.
	On January 6, 2014, upon the closing of the Merger, we entered into an agreement with Baytree Capital Partners LLC ("Baytree") as our exclusive financial advisor for a period of twenty-four months to perform business and financial consulting services. Pursuant to this agreement, Baytree was issued warrants to purchase 4,250,000 shares of our common stock at an exercise price of $0.32 per share exercisable for a period of 5 years with cashless exercise provisions that will not vest for a period of six months from issuance. In addition to the warrants, at the start of each six-month period during the twenty-four month term of this agreement, we shall issue to Baytree 100,000 shares of our common stock. If the current market value of these shares is less than $75,000, we shall issue to Baytree such number of shares of our common stock necessary to make the value of this fee equal to $75,000 (the current market value for our common stock shall be calculated as the average closing price for our common stock for the 30 trading days prior to the payment of this fee.)

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Accounting Estimates	'
	Accounting Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Depreciation	'
	Depreciation
	The cost of equipment is depreciated over the estimated useful lives of the related assets of five years.
Principles of Consolidation	'
	Principles of Consolidation
	These consolidated financial statements include the accounts of the Company and its wholly owned subsidiary Northeast Auto Acceptance (New York). All inter-company accounts and transactions have been eliminated.
	These consolidated financial statements have been prepared by management in accordance with accounting principles generally accepted in the United States.
Income Taxes	'
	Income Taxes
	The Company accounts for income taxes in accordance with Accounting Standards Codification ("ASC") Topic 740 "Income Taxes" which requires an asset and liability approach for the financial accounting and reporting of income taxes. Under this method, deferred income taxes are recognized for the expected future tax consequences of differences between the tax bases of assets and liabilities and their reported amounts in the financial statements. These balances are measured using the enacted tax rates expected to apply in the year(s) in which these temporary differences are expected to reverse. The effect on deferred income taxes of a change in tax rates is recognized in income in the period when the change is enacted.
	Based on consideration of all available evidence regarding their utilization, net deferred tax assets are recorded to the extent that it is more likely than not that they will be realized. Where, based on the weight of all available evidence, it is more likely than not that some amount of a deferred tax asset will not be realized, a valuation allowance is established for that amount that, in our judgment, is sufficient to reduce the deferred tax asset to an amount that is more likely than not to be realized.
	The Company accounts for unrecognized tax benefits in accordance with ASC Topic 740, which prescribes a minimum probability threshold that a tax position must meet before a financial statement benefit is recognized. The minimum threshold is defined as a tax position that is more likely than not to be sustained upon examination by the applicable taxing authority, including resolution of any related appeals or litigation, based solely on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement.
	The Company recognizes interest and penalties related to unrecognized tax benefits if there are any within the income tax expense line of the Consolidated Statement of Operations, while accrued interest and penalties are included within the related tax liability line of the Consolidated Balance Sheets.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	We do not expect the adoption of recently issued accounting standards to have an impact on our consolidated results of operations, financial position or cash flows.

NOTES_AND_LOANS_PAYABLE_Tables

NOTES AND LOANS PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2013
NOTES AND LOANS PAYABLE [Abstract]	'
Schedule of Notes and Loans Payable	'
		December 31,		December 31,
		2013		2012
	Revolving line of credit interest payable monthly at 1% over the prime rate, secured by a lien on all of the Company's assets and personally guaranteed by the majority stockholders. Interest is paid monthly on account)		95,800		100,000
	Due to stockholders (The stockholder loans are non-interest bearing and due on demand)		89,838		64,939
		$	185,638	$	164,939

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
INCOME TAXES [Abstract]	'
Schedule of Deferred Tax Assets	'
	The components of the Company's tax provision were as follows:
		2013			2012
	Deferred tax asset - NOL carryforward	$	251,230		$	244,229
	Less: valuation allowance		(251,230	)		(244,229	)
	Total	$	-		$	-

ORGANIZATION_AND_NATURE_OF_BUS1

ORGANIZATION AND NATURE OF BUSINESS (Details) (USD $)	12 Months Ended		0 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Jan. 06, 2014
			Northeast Automotive Holdings, Inc. [Member]
			Subsequent Event [Member]
Business Acquisition [Line Items]	'	'	'
Ownership interest acquired	'	'	100.00%
Shares issued in business acquisition	'	'	24,357,087
Working capital	$1,520,336	'	'
Accumulated deficit	-4,171,563	-4,152,334	'
Net cash used in operating activities	-20,880	-27,446	'
Receivable from Old Kogeto	$1,719,850	'	'

SUMMARY_OF_PRINCIPAL_ACCOUNTIN

SUMMARY OF PRINCIPAL ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2013
Property, plant and equipment	'
Estimated useful lives	'5 years

NOTES_AND_LOANS_PAYABLE_Detail

NOTES AND LOANS PAYABLE (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Short-term Debt [Line Items]	'	'
Notes and loans payable	$185,638	$164,939
Line of Credit [Member]	'	'
Short-term Debt [Line Items]	'	'
Notes and loans payable	95,800	100,000
Interest rate over Prime	1.00%	'
Loans Payable [Member]	'	'
Short-term Debt [Line Items]	'	'
Notes and loans payable	$89,838	$64,939

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
INCOME TAXES [Abstract]	'	'
Net operating loss carry forwards	$679,000	$660,000
Deferred tax asset - NOL carryforward	251,230	244,229
Less: Valuation allowance	-251,230	-244,229
Total	'	'

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
COMMITMENTS AND CONTINGENCIES [Abstract]	'	'
Rent expense	$5,400	$6,700

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	1 Months Ended		12 Months Ended
	Dec. 31, 2013	Jan. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Class of Stock [Line Items]	'	'	'	'
Number of preferred shares converted	'	10,000,000	'	'
Conversion of preferred stock, number of shares issued	'	10,000,000	'	'
Issue of stock in private placement, net, shares	7,142,855	'	'	'
Stock issued, price per share	$0.28	'	$0.28	'
Number of shares number of shares covered by warrant	1,428,570	'	1,428,570	'
Proceeds from stock	$2,000,000	'	'	'
Exercise price	0.32	'	0.32	'
Number of warrants issued to placement agents	685,713	'	'	'
Receivable from Old Kogeto	1,719,850	'	1,719,850	'
Proceeds from private placement	1,269,850	'	1,269,850	'
Placement agent fees	160,000	'	'	'
Legal fees	117,900	'	'	'
Escrow agent fees	2,250	'	'	'
Bridge Loan [Member]	'	'	'	'
Class of Stock [Line Items]	'	'	'	'
Amount of debt cancelled	$450,000	'	'	'

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)

12 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Jan. 02, 2014

Jan. 14, 2014

Jan. 31, 2014

Jan. 31, 2014

Jan. 06, 2014

Jan. 06, 2014

Jan. 31, 2014

Jan. 06, 2014

Jan. 06, 2014

Jan. 06, 2014

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Placement Agent Warrants [Member]

Baytree Capital Partners LLC Warrants [Member]

Senior Secured Convertible Notes [Member]

Secured Bridge Notes [Member]

Scenario, Forecast [Member]

Northeast Automotive Holdings, Inc. [Member]

Kogeto Lucy, LLC [Member]

Subsequent Event [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Ownership interest acquired

'

'

'

'

'

'

'

'

'

'

100.00%

100.00%

Shares issued in business acquisition

'

'

'

'

'

'

'

'

'

'

24,357,087

1,000

Capital stock to be issued

500,000

500,000

'

'

'

'

'

'

'

'

'

'

Shares surrendered and cancelled

'

'

'

5,827,246

'

'

'

'

'

'

'

'

Shares issued for services

'

'

160,000

'

'

'

'

'

'

100,000

'

'

Value of stock to be issued for services

'

'

'

'

'

'

'

'

'

$75,000

'

'

Debt conversion, number of shares issued

'

'

'

'

'

'

'

1,941,533

'

'

'

'

Amount of debt cancelled

'

'

'

'

'

'

'

425,000

450,000

'

'

'

Bridge loan

750,000

'

'

'

'

'

'

'

'

'

'

'

Interest rate

'

'

'

'

'

'

'

10.00%

'

'

'

'

Number of shares number of shares covered by warrant

1,428,570

'

'

'

'

481,428

4,250,000

'

'

'

'

'

Number of warrants issued for cancellation of debt

'

'

'

'

'

'

'

500,000

240,000

'

'

'

Exercise price

0.32

'

'

'

'

0.32

0.32

0.31

0.32

'

'

'

Warrant term

'

'

'

'

'

'5 years

'5 years

'5 years

'5 years

'

'

'

Repayment of notes

$4,200

'

'

'

$25,000

'

'

'

'

'

'

'