AudioEye (AEYE) 10-Q 14 Nov 17 2017 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 14, 2017
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Entity Registrant Name	AUDIOEYE INC
Entity Central Index Key	1,362,190
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	AEYE
Entity Common Stock, Shares Outstanding		130,262,723

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash	$ 1,562,115	$ 1,409,418
Accounts receivable, net	72,501	44,645
Marketable securities, held in related party	1,200	1,200
Prepaid expenses and other current assets	33,010	19,560
Total current assets	1,668,826	1,474,823
Property and equipment, net	19,925	0
Intangible assets, net	2,113,999	2,313,249
Goodwill	700,528	700,528
Total assets	4,503,278	4,488,600
Current liabilities:
Accounts payable and accrued expenses	61,493	245,677
Notes and loans payable, current	5,800	23,800
Related party payables	17,535	32,118
Derivative liabilities	3,258,208	3,478,626
Deferred rent	8,023	207
Deferred revenue	1,068,376	386,485
Total current liabilities	4,419,435	4,166,913
Long term liabilities:
Convertible note, net of unamortized debt discount of $34,249	15,751	0
Deferred rent	5,361	14,450
Total liabilities	4,440,547	4,181,363
Stockholders' equity:
Preferred stock, $0.00001 par value, 10,000,000 shares authorized, 160,000 shares issued and outstanding as of September 30, 2017 and December 31, 2016	2	2
Common stock, $0.00001 par value, 250,000,000 shares authorized, 112,564,118 and 111,512,001 shares issued and outstanding as of September 30, 2017 and December 31, 2016, respectively	1,126	1,115
Additional paid in capital	35,268,366	34,124,181
Common stock subscription	1,450,000	0
Accumulated deficit	(36,656,763)	(33,818,061)
Total stockholders' equity	62,731	307,237
Total liabilities and stockholders' equity	$ 4,503,278	$ 4,488,600

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument, Unamortized Discount, Noncurrent	$ 34,249	$ 34,249
Preferred Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	160,000	160,000
Preferred Stock, Shares Outstanding	160,000	160,000
Common Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	250,000,000	250,000,000
Common Stock, Shares, Issued	112,564,118	111,512,001
Common Stock, Shares, Outstanding	112,564,118	111,512,001

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenues	$ 744,380	$ 282,676	$ 1,863,111	$ 594,237
Cost of revenue	262,738	311,519	1,043,813	904,091
Gross profit (loss)	481,642	(28,843)	819,298	(309,854)
Operating expenses:
Selling and marketing	363,951	192,881	980,834	510,448
Research and development	44,704	85,192	138,673	255,805
General and administrative	822,310	602,041	2,175,519	1,894,964
Amortization and depreciation	143,661	150,328	437,070	428,701
Total operating expenses	1,374,626	1,030,442	3,732,096	3,089,918
Operating loss	(892,984)	(1,059,285)	(2,912,798)	(3,399,772)
Other income (expense):
Unrealized (loss) gain on derivative liabilities	1,086,044	351,055	131,855	(2,990,096)
Unrealized loss on marketable securities	0	900	0	0
Loss on settlement of debt	0	0	0	(1,664,281)
Other income	0	0		750
Interest income (expense), net	(9,639)	266	(57,759)	(676,181)
Total other income (expense)	1,076,405	352,221	74,096	(5,329,808)
Net income (loss)	183,421	(707,064)	(2,838,702)	(8,729,580)
Dividend on Series A Convertible preferred stock	(20,000)	(20,000)	(60,000)	(60,000)
Net income (loss) available to common stockholders	$ 163,421	$ (727,064)	$ (2,898,702)	$ (8,789,580)
Net income (loss) per common share-basic	$ 0	$ (0.01)	$ (0.03)	$ (0.09)
Net income (loss) per common share-diluted	$ 0	$ (0.01)	$ (0.03)	$ (0.09)
Weighted average common shares outstanding-basic	112,564,118	107,382,344	112,275,696	95,840,596
Weighted average common shares outstanding-diluted	125,692,275	107,382,344	112,275,696	95,840,596

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' (DEFICIT) EQUITY - 9 months ended Sep. 30, 2017 - USD ($)	Total	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Common Stock Subscription [Member]	Retained Earnings [Member]
Balance at Dec. 31, 2016	$ 307,237	$ 1,115	$ 2	$ 34,124,181	$ 0	$ (33,818,061)
Balance (in shares) at Dec. 31, 2016		111,512,001	160,000
Common stock sold for cash	50,000	$ 4	$ 0	49,996	0	0
Common stock sold for cash (in shares)		357,143
Common stock issued for services	25,001	$ 2	0	24,999	0	0
Common stock issued for services (in shares)		166,672
Common stock issued in exchange for exercise of warrants on a cashless basis	0	$ 5	0	(5)	0	0
Common stock issued in exchange for exercise of warrants on a cashless basis (in shares)		528,302
Common stock subscription	1,450,000	$ 0	0	0	1,450,000	0
Reclassify fair value of liability warrants issued in connection with sale of common stock	(6,062)	0	0	(6,062)	0	0
Reclassify fair value of liability warrants exercised	184,569	0	0	184,569	0	0
Restricted stock units, warrants and options issued for services	876,105	0	0	876,105	0	0
Restricted stock units issued in payment of accrued compensation	14,583	0	0	14,583	0	0
Net loss	(2,838,702)	0	0	0	0	(2,838,702)
Balance at Sep. 30, 2017	$ 62,731	$ 1,126	$ 2	$ 35,268,366	$ 1,450,000	$ (36,656,763)
Balance (in shares) at Sep. 30, 2017		112,564,118	160,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss)	$ (2,838,702)	$ (8,729,580)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	437,070	428,701
Amortization of debt discounts	15,751	600,301
Bad debt expense	358	0
Non cash interest expense associated with derivative warrants	39,944	0
Option, warrant, RSU and PSU expense	876,105	913,002
Stock issued for services	25,001	47,458
Unrealized loss on marketable securities	0	0
Change in fair value of derivative liabilities	(131,855)	2,990,096
Loss on settlement of debt	0	1,664,281
Changes in operating assets and liabilities:
Accounts receivable	(28,214)	2,242
Other current assets	(13,450)	(16,440)
Accounts payable and accruals	(184,184)	173,558
Deferred rent	(1,273)	0
Deferred revenue	681,891	353,292
Related party payables	0	(138,730)
Net cash (used in) operating activities	(1,121,558)	(1,711,819)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of equipment	(22,904)	0
Software development and patent costs	(234,841)	(42,007)
Net cash (used in) investing activities	(257,745)	(42,007)
CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of common stock and warrants for cash	50,000	1,579,082
Issuance of convertible note payable	50,000	0
Proceeds from common stock subscriptions	1,450,000	0
Repayments of notes payable	(18,000)	(18,000)
Net cash provided by financing activities	1,532,000	1,561,082
Net increase (decrease) in cash	152,697	(192,744)
Cash-beginning of period	1,409,418	1,687,257
Cash-end of period	1,562,115	1,494,513
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest paid	0	0
Income taxes paid	0	0
Non cash investing and financing activities:
Reclassify fair value of liability warrants from equity to liability upon issuance	6,062	218,786
Reclassify fair value of liability warrant from liability to equity upon exercise	184,569	0
Debt discount from derivative feature warrants attached to note	50,000	0
Common stock issued in settlement of convertible notes payable and accrued interest	0	1,078,123
Warrants issued in settlement of convertible notes and accrued interest	0	3,205,959
Restricted stock units issued in payment of accrued compensation	14,583	0
Common stock issued for cashless exercise of warrants	5	0
Common stock issued on conversion of preferred stock	$ 0	$ 9

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1: ORGANIZATION AND BASIS OF PRESENTATION The accompanying unaudited interim financial statements of AudioEye, Inc. and its wholly-owned subsidiary (collectively, the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 30, 2017. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements that would substantially duplicate the disclosures contained in the audited financial statements for the year ended December 31, 2016 as reported in the Company’s Annual Report on Form 10-K have been omitted. AudioEye, Inc. was formed as a Delaware corporation on May 20, 2005. The Company focuses on providing its customers with the most complete and inclusive web accessibility solution available. The Company’s suite of technologies allows its customers to provide their site visitors with an enhanced web experience. When implemented, the Company believes its solutions offer businesses the opportunity to reach more customers, improve brand image, and build additional brand loyalty. In addition, the Company’s solutions provide organizations with the ability to comply with internationally accepted web content accessibility guidelines (WCAG) as well as United States, Canadian and United Kingdom accessibility laws. Revenue is recognized when all applicable recognition criteria have been met, which generally include (a) persuasive evidence of an existing arrangement; (b) fixed or determinable price; (c) delivery has occurred or service has been rendered; and (d) collectability of the sales price is reasonably assured. For software and technology development contracts the Company recognizes revenues on a percentage of completion method based upon several factors including but not limited to (a) estimate of total hours and milestones to complete; (b) total hours completed; (c) delivery of services rendered; (d) change in estimates; and (e) collectability of the contract. The Company had two major customers including their affiliates which generated approximately 30 20 10 2017 The Company had two major customers including their affiliates which generated approximately 29 18 11 At September 30, 2017, the Company had four customers representing 44 17 14 12 87 Certain Software as a Service (SaaS) are prepared and invoiced on an annual basis. Any funds received for services not provided yet are held in deferred revenue, and are recorded as revenue when earned. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates. The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees the fair value of the award is generally re-measured on vesting dates and interim financial reporting dates until the service period is complete. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Stock-based compensation expense is recorded by the Company in the same expense classifications in the consolidated statements of operations, as if such amounts were paid in cash. The Company accounts for derivative instruments in accordance with ASC 815, which establishes accounting and reporting standards for derivative instruments and hedging activities, including certain derivative instruments embedded in other financial instruments or contracts and requires recognition of all derivatives on the balance sheet at fair value, regardless of hedging relationship designation. Accounting for changes in fair value of the derivative instruments depends on whether the derivatives qualify as hedging relationships and the types of relationships designated are based on the exposures hedged. At September 30, 2017 and December 31, 2016, the Company did not have any derivative instruments that were designated as hedges. On October 9, 2015, the Company issued convertible promissory notes representing $ 2,500,000 25,000,000 0.10 5 50,000 500,000 In addition, in 2016 and the nine months ended September 30, 2017, in connection with the sale of the Company’s common stock, the Company issued warrants exercisable for up to 1,792,000 0.25 5 In accordance with ASC 815, these outstanding warrants are deemed to be derivatives. The value of the derivative instrument will fluctuate with the price of the Company’s common stock and is recorded as a current liability on the Company’s Consolidated Balance Sheets. The change in the value of the liability is recorded as “unrealized gain (loss) on derivative liability” on the Consolidated Statements of Operations. This is a non-cash income (expense) item and is adjusted in the “operating activities” of the Consolidated Statements of Cash Flow. At September 30, 2017 and December 31, 2016, the derivative liability was stated at $ 3,258,208 3,478,626 131,855 Basic earnings per share is calculated by dividing net income (loss) available to common stockholders by the weighted average number of shares of the Company’s common stock outstanding during the period. “Diluted earnings per share” reflects the potential dilution that could occur if our share-based awards and convertible securities were exercised or converted into common stock. The dilutive effect of our share-based awards is computed using the treasury stock method, which assumes all share-based awards are exercised and the hypothetical proceeds from exercise are used to purchase common stock at the average market price during the period. The incremental shares (difference between shares assumed to be issued versus purchased), to the extent they would have been dilutive, are included in the denominator of the diluted EPS calculation. The dilutive effect of our convertible preferred stock and convertible debentures is computed using the if-converted method, which assumes conversion at the beginning of the year. As of September 30, 2017 and 2016, common stock equivalents relating to convertible debt and preferred stock were not included in the denominators of the diluted earnings per share as their effect would be anti-dilutive. Three months ended September 30, Nine months ended September 30, 2017 2016 2017 2016 Net income (loss) $ 183,421 $ (707,064) $ (2,838,702) $ (8,729,580) Less: preferred stock dividends (20,000) (20,000) (60,000) (60,000) Income (loss) available to common stockholders 163,421 (727,064) (2,898,702) (8,789,580) Basic weighted average common shares outstanding 112,564,118 107,382,344 112,275,696 95,840,596 Plus: incremental shares from assumed exercise-options 4,194,937 - - - Plus: incremental shares from assumed exercise-warrants 8,933,220 - - - Adjusted weighted average common shares outstanding 125,692,275 107,382,344 112,275,696 95,840,596 Net income (loss) per share: Basic $ 0.00 $ (0.01) $ (0.03) $ (0.09) Diluted $ 0.00 $ (0.01) $ (0.03) $ (0.09) Fair value is an estimate of the exit price, representing the amount that would be received to upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants (i.e., the exit price at the measurement date). Fair value measurements are not adjusted for transaction cost. Fair value measurement under generally accepted accounting principles provides for use of a fair value hierarchy that prioritizes inputs to valuation techniques used to measure fair value into three levels: Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities. Level 2: Inputs other than quoted market prices that are observable, either directly or indirectly, and reasonably available. Observable inputs reflect the assumptions market participants would use in pricing the asset or liability and are developed based on market data obtained from sources independent of the Company. Level 3: Unobservable inputs reflect the assumptions that the Company develops based on available information about what market participants would use in valuing the asset or liability. An asset or liability’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Availability of observable inputs can vary and is affected by a variety of factors. The Company uses judgment in determining fair value of assets and liabilities and Level 3 assets and liabilities involve greater judgment than Level 1 and Level 2 assets or liabilities. In October and November 2015 0.10 0.10 The Company estimated the fair value of these derivative warrants at initial issuance and again at each balance sheet date. The changes in fair value are recognized in earnings in the Consolidated Statements of Operations under the caption “unrealized gain/(loss) – derivative liability” until such time as the derivative warrants are exercised or expire. The Company used the Black-Scholes Option Pricing model to estimate the fair value as of the dates of issuance, the price of the Company stock ranged $ 0.031 0.187 102 172 1.14 1.79 5 In 2016 and the nine months ended September 30, 2017, the Company issued warrants with an exercise price of $ 0.25 The Company estimated the fair value of these derivative warrants at initial issuance and again at each balance sheet date. The changes in fair value are recognized in earnings in the Consolidated Statements of Operations under the caption “unrealized gain/(loss) – derivative liability” until such time as the derivative warrants are exercised or expire. 0.152 0.195 169 178 1.22 1.87 5 280,777 6,062 On May 2, 2017, a warrant holder exercised a warrant to acquire 1,000,000 0.20 171 1.45 3.4 184,569 At September 30, 2017, the price of the Company stock was $ 0.1405 166.7 1.62 1.92 3.02 4.53 3,258,208 1,086,044 131,855 Fair Value Fair Value Hierarchy Assets Marketable securities, September 30, 2017 $ 1,200 Level 1 Marketable securities, December 31, 2016 $ 1,200 Level 1 Liabilities Derivative Liability, September 30, 2017 $ 3,258,208 Level 3 Derivative Liability, December 31, 2016 $ 3,478,626 Level 3 In July 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2017-11, Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480), Derivatives and Hedging (Topic 815). The amendments in Part I of this ASU change the classification analysis of certain equity-linked financial instruments (or embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. The amendments also clarify existing disclosure requirements for equity-classified instruments. As a result, a freestanding equity-linked financial instrument (or embedded conversion option) no longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. For freestanding equity classified financial instruments, the amendments require entities that present earnings per share (EPS) in accordance with Topic 260 to recognize the effect of the down round feature when it is triggered. That effect is treated as a dividend and as a reduction of income available to common shareholders in basic EPS. Convertible instruments with embedded conversion options that have down round features are now subject to the specialized guidance for contingent beneficial conversion features (in Subtopic 470-20, Debt—Debt with Conversion and Other Options), including related EPS guidance (in Topic 260). The amendments in Part II of this ASU, recharacterizes the indefinite deferral of certain provisions of Topic 480 that now are presented as pending content in the Codification, to a scope exception. Those amendments do not have an accounting effect. For public business entities, the amendments in Part I of this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted for all entities, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The Company anticipates early adoption of this pronouncement effective January 1, 2018. Such early adoption would result in the reclassification of the December 31, 2017 fair values of our outstanding warrants liabilities to equity. There are various other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company's financial position, results of operations or cash flows.

MANAGEMENT_S LIQUIDITY PLANS

MANAGEMENT’S LIQUIDITY PLANS	9 Months Ended
	Sep. 30, 2017
Going Concern [Abstract]
Substantial Doubt about Going Concern [Text Block]	NOTE 2 – MANAGEMENT’S LIQUIDITY PLANS As of September 30, 2017, the Company had cash of $ 1,562,115 2,750,609 507,599 1,121,558 During the nine months ended September 30, 2017, the Company sold shares of common stock and warrants and received common stock subscriptions for net proceeds, after commissions and other costs, of $ 1,500,000 50,000 The Company expects that cash used in operations will decrease significantly over the next several years as the Company executes its business plan. In the event that the Company is not able to fully achieve its plan, the Company may need to raise additional funds through equity or debt financing. If the Company is unsuccessful in raising additional financing, it will need to reduce costs and operations in the future.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 3 – PROPERTY AND EQUIPMENT September 30, December 31, 2017 2016 Computer equipment $ 47,054 $ 25,478 Furniture and fixtures 1,328 - Total 48,382 25,478 Less accumulated depreciation (28,457) (25,478) Property and equipment, net $ 19,925 $ - Property and equipment are stated at cost and depreciated using the straight-line method over their estimated useful life of 3 years. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. The Company spent $ 22,904 1,718 2,979 0

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 4 — RELATED PARTY TRANSACTIONS Dr. Carr Bettis, Executive Chairman and Chairman of Board of Directors As of September 30, 2017 and December 31 5,992 20,575 500 1,084 3,252 8,004 1,500 4,500 0 8,000 Sean Bradley, President, Chief Technology Officer, and Secretary As of September 30, 2017 and December 31, 2016, the Company owed Sean Bradley $ 3,543 Other The Company holds 60,000 60,000 In summary, as of September 30, 2017 and December 31, 2016, the total balances of related party payables were $ 17,535 32,118

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	NOTE 5 — INTANGIBLE ASSETS For the nine months ended September 30, 2017, the Company invested in software development and patents in the amounts of $ 234,841 42,007 Prior to December 31, 2015, patents, technology and other intangibles with contractual terms were generally amortized over their estimated useful lives of ten years. When certain events or changes in operating conditions occur, an impairment assessment is performed and lives of intangible assets with determinable lives may be adjusted. Software development costs are amortized over their estimated useful life of three years. September 30, December 31, 2017 2016 Patents $ 3,697,710 $ 3,697,710 Capitalized software development 856,408 621,567 Accumulated amortization (2,440,119) (2,006,028) Intangible assets, net $ 2,113,999 $ 2,313,249 Amortization expense for patents totaled $ 93,648 278,878 94,209 281,064 48,295 155,213 56,119 147,637 Total amortization expense totaled $ 434,091 428,701

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2017
Notes Payable [Abstract]
Debt Disclosure [Text Block]	NOTE 6 — NOTES PAYABLE 5,800 15,751 23,800 0 September 30, December 31, Notes and loans payable 2017 2016 Short Term Maryland TEDCO $ 5,800 $ 23,800 Total $ 5,800 $ 23,800 Long Term Convertible Secured Note (net of unamortized discounts of $34,249 in 2017) $ 15,751 - Total $ 15,751 $ - Maryland TEDCO As of December 31, 2012, the Company had an outstanding loan to a third party in the amount of $ 74,900 25 74,900 The terms of the Release, among other things, terminated the Investment Agreement between the parties, and required the Company to issue a Promissory Note to the third-party in the combined amount of principal and accrued interest to date, for a total principal amount of $ 149,800 2,000 5,800 23,800 18,000 Convertible Secured Note On April 11, 2017, the Company issued a convertible promissory note in the principal amount of $ 50,000 500,000 50 The Note bears interest at 10 If the Company sells equity securities in a single transaction or series of related transactions for cash of at least $ 1,000,000 60 The Warrant is exercisable at $ 0.10 5 The estimated fair value of the issued warrant of $ 89,944 50,000 39,944 8,425 15,751

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2017
Stockholders' Equity Attributable to Parent [Abstract]
Sale Leaseback Transaction Disclosure [Text Block]	NOTE 7 — STOCKHOLDERS’ EQUITY As of September 30, 2017 and December 31, 2016, the Company had 112,564,118 and 111,512,001 shares of common stock issued and outstanding, respectively, and the Company had 160,000 shares of Series A Convertible Preferred Stock issued at $10 per share, paying a 5% cumulative annual dividend and convertible at 0.1754 per share of common stock. In January 2017, the Company sold 357,143 shares of common stock of the Company and 40,000 warrants to purchase the Company’s common stock to an accredited investor for net proceeds of $50,000. The warrants have a term of five years, an exercise price of $0.25 per share and are subject to anti-dilution protection, as defined. In January 2017, the Company issued 41,666 shares of its common stock in payment for consulting services at a fair value of $6,625. In February 2017, the Company issued 41,666 shares of its common stock in payment for consulting services at a fair value of $5,333. In March 2017, the Company issued 41,666 shares of its common stock in payment for consulting services at a fair value of $5,917. In April 2017, the Company issued 41,674 shares of its common stock in payment for consulting services at a fair value of $7,126. In May 2017, the Company issued 528,302 shares of its common stock upon the cashless exercise of outstanding warrants to purchase 1,000,000 shares of common stock. In September 2017, the Company received proceeds of $1,450,000 in common stock subscription for the sale of 10,714,286 common shares at $0.14 per share. Options As of September 30, 2017 and December 31, 2016, the Company has outstanding options to purchase 26,277,057 and 25,731,207 shares of common stock, respectively. Intrinsic Wtd Avg. Value Number of Wtd Avg. Remaining of Options Exercise Price Term Exercisable Options Outstanding at December 31, 2016 25,731,207 $ 0.20 3.34 15,091,366 $ 1,161,244 Granted 1,450,000 0.16 5.00 - Forfeited/Expired (904,150 ) 0.35 Outstanding at September 30, 2017 26,277,057 $ 0.19 2.79 17,525,518 $ 1,167,670 On January 17, 2017, the Company granted 100,000 options, which vest 50% after one year and 2.08% every month thereafter, have an exercise price of $0.159, and expire on January 17, 2022. The value on the grant date of the options was $11,119. On March 10, 2017, the Company granted 100,000 options, which vest 50% after one year and 2.08% every month thereafter, have an exercise price of $0.145, and expire on March 10, 2022. The value on the grant date of the options was $12,541. On July 10, 2017, the Company granted 1,250,000 employee options (including 1,000,000 of which to a board director) with an exercise price of $0.166 per share and expiration date five years from the date of grant, of which 1,000,000 options vested immediately and 250,000 options vest 50% after approximately nine months, with an additional 4.17% vesting every month thereafter. Option grants during the nine months ended September 30, 2017 were valued using the Black-Scholes pricing model. Significant assumptions used in the valuation include expected term of 2.50 to 3.50 years, expected volatility of 169.46% to 175.56%, risk free interest rate of 1.42% to 1.66%, and expected dividend yield of 0%. For the three and nine months ended September 30, 2017 and 2016, total stock compensation expense related to the options totaled $78,746 and $503,779 and $166,111 and $706,230, respectively. The outstanding unamortized stock compensation expense related to options was $166,086 (which will be recognized through March 2020) as of September 30, 2017. Warrants Below is a table summarizing the Company’s outstanding warrants as of September 30, 2017 and December 31, 2016: Intrinsic Wtd Avg. Value Number of Wtd Avg. Remaining of Warrants Exercise Price Term Warrants Outstanding at December 31, 2016 63,433,041 $ 0.15 3.55 $ 3,662,610 Granted 790,000 0.11 4.37 Exercised (1,000,000 ) 0.10 Forfeited/Expired (168,036 ) 0.49 Outstanding at September 30, 2017 63,055,005 $ 0.15 2.82 $ 3,669,807 In January 2017, the Company issued 40,000 warrants with an exercise price of $0.25 in connection with the sale of the Company’s common stock. The five-year warrants also contain a provision that the warrant exercise price will automatically be adjusted for any common stock equity issuances at less than $0.25 per share. In January 2017, in exchange for services rendered, the Company issued 250,000 warrants to purchase shares of the Company’s common stock with an exercise price of $0.12 per share that vested immediately. The fair value on the grant date of the warrants was $29,433. In April 2017, the Company issued 500,000 warrants with an exercise price of $0.10 in connection with issuance of a convertible note. The-five year warrants also contain a provision that the warrant exercise price will automatically be adjusted for any common stock equity issuances at less than $0.10 per share. (Note 6) The warrant grants for services during the nine months ended September 30, 2017 were valued using the Black-Scholes pricing model. Significant assumptions used in the valuation include expected term of 3.0 years, expected volatility of 175.64%, risk free interest rate of 1.48%, and expected dividend yield of 0%. For the three and nine months ended September 30, 2017 and 2016, the Company has incurred warrant-based expense of $12,762 and $71,545 and $58,599 and $206,722, respectively. The outstanding unamortized stock compensation expense related to warrants was $5,572 (which will be recognized through March 2018) as of September 30, 2017. Restricted stock units (“RSU”) The following table summarizes the restricted stock unit activity for the nine months ended September 30, 2017: Restricted stock units issued as of January 1, 2017 1,252,620 Granted 2,655,851 Total Restricted stock units issued at September 30, 2017 3,908,471 Vested at September 30, 2017 1,918,471 Unvested restricted stock units as of September 30, 2017 1,990,000 On August 10, 2017, the Company amended 402,297 RSUs granted on February 23, 2017 for accrued and unpaid compensation for the period from December 1, 2016 through March 31, 2017 in the amount of $66,379. The RSUs as amended, vest upon the earlier of (i) on July 1, 2017 provided that service is not terminated and (ii) and the date of a meeting of the stockholders of the Company at which the director, being willing and available to serve as a director, is nominated for election but is not reelected by the stockholders. The settlement date for such RSUs, as amended, is the earlier of (i) July 1, 2024 or (ii) the date on which the Company undergoes a change of control. On August 10, 2017, the Company amended 263,554 RSUs granted June 22, 2017 for accrued and unpaid compensation for the period from April 1, 2017 through June 30, 2017 in the amount of $43,486. The RSUs, as amended, vest upon the earlier of (i) on July 1, 2017 provided that service is not terminated and (ii) and the date of a meeting of the stockholders of the Company at which the director, being willing and available to serve as a director, is nominated for election but is not reelected by the stockholders. The settlement date for such RSUs, as amended, is the earlier of (i) July 1, 2024 or (ii) date on which the Company undergoes a change of control during the seven-year term of the award. In connection with the issuance of the above described RSUs as payment for accrued compensation, the Company reclassified to equity the settled aggregate salary accrual of $102,083 and recorded addition compensation costs of $7,782 during the nine months ended September 30, 2017. Out of the total settled accrued salary of $102,083 during nine months ended September 30, 2017, $14,583 was for the compensation accrued as of December 31, 2016 and $87,500 was for compensation expense earned during the nine months ended September 30, 2017. Due to the August 10, 2017 modification to the 602,620 RSU’s granted in 2016, the Company recorded an incremental expense of $26,515 in current period. On June 22, 2017, the Company granted 665,000 RSUs for services provided by a board member. The RSUs vest upon the earlier of (i) on July 1, 2018 provided that service is not terminated and (ii) and the date of a meeting of the stockholders of the Company at which the director, being willing and available to serve as a director, is nominated for election but is not reelected by the stockholders. The settlement date for such RSUs is (i) July 1, 2024 or (ii) the date on which the Company undergoes a change of control during the seven-year term of the award. On August 10, 2017, the Company granted 415,000 RSUs to each of Alexandre Zyngier, Ernest Purcell and Anthony Coelho for their continued service on the Board of Directors and 40,000 RSUs to each Alexandre Zyngier and Ernest Purcell for their continued service as the chairs of committees of the Board of Directors (for an aggregate grant of 1,325,000 RSUs). Such RSUs vest upon the first to occur of the following: (i) April 30, 2018 provided that the director’s service with the Company has not terminated prior to such date and (ii) the date of a meeting of the stockholders of the Company at which the director, being willing and available to serve as a director, is nominated for election but is not reelected by the stockholders. The settlement date for such RSUs is the earlier of (i) April 30, 2024 or (ii) the date on which the Company undergoes a change of control. On August 10, 2017, the Company amended the terms of an aggregate of 650,000 RSUs previously granted in 2016. The vesting terms were amended from conditional based on a change of control to vesting as of July 1, 2017. The settlement date for such RSUs, as amended, in the earlier of (i) July 1, 2024 or (ii) the date on which the Company undergoes a change of control. The Company recorded the fair value of the previously issued RSUs of $107,250 as a charge to current period operations. For the three and nine months ended September 30, 2017 and 2016, the Company has incurred RSU-based expense of $213,281 and $315,364 (of which $14,583 related to settlement of prior year accrued compensation and $300,781 to current year RSU related expense) and $0 and $0, respectively. The outstanding unamortized stock compensation expense related to RSU was $281,584 (which will be recognized through July 2018) as of September 30, 2017.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 8 — COMMITMENTS AND CONTINGENCIES Litigation In April 2015, two shareholder class action lawsuits were filed against the Company and former officers Nathaniel Bradley and Edward O’Donnell in the U.S. District Court for the District of Arizona. The plaintiffs alleged various causes of action against the defendants arising from our announcement that our previously issued financial results for the first three quarters of 2014 and the guidance for the fourth quarter of 2014 and the full year of 2014 could no longer be relied upon. The complaints sought among other relief, compensatory damages and plaintiff’s counsel’s fees and experts’ fees. The Court appointed a lead plaintiff and lead counsel, and consolidated the actions. A consolidated amended complaint was filed under the caption In re AudioEye, Inc. Sec. Litigation. On July 25, 2016, in connection with a voluntary mediation, the parties reached an agreement in principle to settle the consolidated actions. The terms of the agreement include a settlement payment to the class of $ 1,525,000 100,000 On July 26, 2016, a shareholder derivative complaint entitled Denese M. Hebert, derivatively on Behalf of Nominal Defendant AudioEye, Inc., v. Bradley, et al., was filed in the State of Arizona Superior Court for Pima County. The complaint generally asserted causes of action related to the Company’s restatement of its financial statements for the first three fiscal quarters of 2014. As a derivative complaint, the plaintiff-shareholder purported to act on behalf of the Company against the Named Individuals. The Company was named as a nominal defendant. The defendants filed a motion to dismiss, which the Court granted on May 8, 2017, while also denying Plaintiff’s request for leave to amend the complaint. While the Company believes that its legal defense costs may be reimbursed by the Company’s insurance carrier, no reasonable estimate of the outcome of the litigation, the related legal fees, or the impact on the financial results of the Company can be made as of the date of this statement. We may become involved in various other routine disputes and allegations incidental to our business operations. While it is not possible to determine the ultimate disposition of these matters, our management believes that the resolution of any such matters, should they arise, is not likely to have a material adverse effect on our financial position or results of operations.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 9 — SUBSEQUENT EVENTS Second Amendment to the Note and Warrant Purchase Agreement and Omnibus Amendment to Warrants On October 11, 2017, the “Company entered into a Second Amendment to the Note and Warrant Purchase Agreement (the “Purchase Agreement Amendment”) and an Omnibus Amendment to Common Stock Warrants (the “Warrant Amendment”), which collectively amend that certain Note and Warrant Purchase Agreement dated as of October 9, 2015 (the “Original Agreement”) and the warrants previously issued thereunder (the “Warrants”) to, among other things; (i) for the period from the Closing Date until November 8, 2017 (the “Discount Period”), provide parties to the Original Agreement the option to purchase additional notes (in an amount of up to 50% of their respective original investment as provided in the Original Agreement) that will immediately convert to shares of common stock of the Company (“Common Stock”) at a price of $ 0.0672 warrants exercisable for shares of Common Stock at a price of $0.07 per share if exercised during the Discount Period or $0.10 per share if exercised during the term of the warrant following the Discount Period; (ii) provide for certain registration rights for shares of Common Stock issued pursuant to the Original Purchase Agreement, as amended, at any time after 30 days subsequent to the listing of the Common Stock on a national securities exchange; and (iii) amend the Warrants such that they are exercisable for shares of Common Stock at a price of $0.07 per share if exercised during the Discount Period or $0.10 per share if exercised during the term of the warrant following the Discount Period. In November 2017, the Company issued convertible promissory notes in aggregate of $ 50,000 500,000 0.07 744,048 0.0672 35,000 In November 2017, the Company issued an aggregate of 1,750,000 122,500 0.07 Warrant Amendments On October 11, 2017, the Company entered into amendments of 41,953,282 9.99 Equity transactions In October 2017, the Company issued 10,357,144 1,450,000 In October 2017, the Company issued 357,142 50,000 In October 2017, the company issued 3,204,027 50,000 On October 23, 2017, the Company granted 250,000 0.179 In November 2017, the Company issued 786,244 shares of its common stock in settlement of a convertible promissory note and accrued interest of $50,000 and $2,836, respectively. The promissory note and interest was converted at an amended rate of $0.0672 per share, see above.

ORGANIZATION AND BASIS OF PRE16

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Corporate Information and Background AudioEye, Inc. was formed as a Delaware corporation on May 20, 2005. The Company focuses on providing its customers with the most complete and inclusive web accessibility solution available. The Company’s suite of technologies allows its customers to provide their site visitors with an enhanced web experience. When implemented, the Company believes its solutions offer businesses the opportunity to reach more customers, improve brand image, and build additional brand loyalty. In addition, the Company’s solutions provide organizations with the ability to comply with internationally accepted web content accessibility guidelines (WCAG) as well as United States, Canadian and United Kingdom accessibility laws.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Revenue is recognized when all applicable recognition criteria have been met, which generally include (a) persuasive evidence of an existing arrangement; (b) fixed or determinable price; (c) delivery has occurred or service has been rendered; and (d) collectability of the sales price is reasonably assured. For software and technology development contracts the Company recognizes revenues on a percentage of completion method based upon several factors including but not limited to (a) estimate of total hours and milestones to complete; (b) total hours completed; (c) delivery of services rendered; (d) change in estimates; and (e) collectability of the contract. The Company had two major customers including their affiliates which generated approximately 30 20 10 2017 The Company had two major customers including their affiliates which generated approximately 29 18 11 At September 30, 2017, the Company had four customers representing 44 17 14 12 87 Certain Software as a Service (SaaS) are prepared and invoiced on an annual basis. Any funds received for services not provided yet are held in deferred revenue, and are recorded as revenue when earned.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock based compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees the fair value of the award is generally re-measured on vesting dates and interim financial reporting dates until the service period is complete. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Stock-based compensation expense is recorded by the Company in the same expense classifications in the consolidated statements of operations, as if such amounts were paid in cash.
Derivatives, Policy [Policy Text Block]	Derivative Instrument Liability The Company accounts for derivative instruments in accordance with ASC 815, which establishes accounting and reporting standards for derivative instruments and hedging activities, including certain derivative instruments embedded in other financial instruments or contracts and requires recognition of all derivatives on the balance sheet at fair value, regardless of hedging relationship designation. Accounting for changes in fair value of the derivative instruments depends on whether the derivatives qualify as hedging relationships and the types of relationships designated are based on the exposures hedged. At September 30, 2017 and December 31, 2016, the Company did not have any derivative instruments that were designated as hedges. On October 9, 2015, the Company issued convertible promissory notes representing $ 2,500,000 25,000,000 0.10 5 50,000 500,000 In addition, in 2016 and the nine months ended September 30, 2017, in connection with the sale of the Company’s common stock, the Company issued warrants exercisable for up to 1,792,000 0.25 5 In accordance with ASC 815, these outstanding warrants are deemed to be derivatives. The value of the derivative instrument will fluctuate with the price of the Company’s common stock and is recorded as a current liability on the Company’s Consolidated Balance Sheets. The change in the value of the liability is recorded as “unrealized gain (loss) on derivative liability” on the Consolidated Statements of Operations. This is a non-cash income (expense) item and is adjusted in the “operating activities” of the Consolidated Statements of Cash Flow. At September 30, 2017 and December 31, 2016, the derivative liability was stated at $ 3,258,208 3,478,626 131,855
Earnings Per Share, Policy [Policy Text Block]	Earnings per Share Basic earnings per share is calculated by dividing net income (loss) available to common stockholders by the weighted average number of shares of the Company’s common stock outstanding during the period. “Diluted earnings per share” reflects the potential dilution that could occur if our share-based awards and convertible securities were exercised or converted into common stock. The dilutive effect of our share-based awards is computed using the treasury stock method, which assumes all share-based awards are exercised and the hypothetical proceeds from exercise are used to purchase common stock at the average market price during the period. The incremental shares (difference between shares assumed to be issued versus purchased), to the extent they would have been dilutive, are included in the denominator of the diluted EPS calculation. The dilutive effect of our convertible preferred stock and convertible debentures is computed using the if-converted method, which assumes conversion at the beginning of the year. As of September 30, 2017 and 2016, common stock equivalents relating to convertible debt and preferred stock were not included in the denominators of the diluted earnings per share as their effect would be anti-dilutive. Three months ended September 30, Nine months ended September 30, 2017 2016 2017 2016 Net income (loss) $ 183,421 $ (707,064) $ (2,838,702) $ (8,729,580) Less: preferred stock dividends (20,000) (20,000) (60,000) (60,000) Income (loss) available to common stockholders 163,421 (727,064) (2,898,702) (8,789,580) Basic weighted average common shares outstanding 112,564,118 107,382,344 112,275,696 95,840,596 Plus: incremental shares from assumed exercise-options 4,194,937 - - - Plus: incremental shares from assumed exercise-warrants 8,933,220 - - - Adjusted weighted average common shares outstanding 125,692,275 107,382,344 112,275,696 95,840,596 Net income (loss) per share: Basic $ 0.00 $ (0.01) $ (0.03) $ (0.09) Diluted $ 0.00 $ (0.01) $ (0.03) $ (0.09)
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value Measurements Fair value is an estimate of the exit price, representing the amount that would be received to upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants (i.e., the exit price at the measurement date). Fair value measurements are not adjusted for transaction cost. Fair value measurement under generally accepted accounting principles provides for use of a fair value hierarchy that prioritizes inputs to valuation techniques used to measure fair value into three levels: Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities. Level 2: Inputs other than quoted market prices that are observable, either directly or indirectly, and reasonably available. Observable inputs reflect the assumptions market participants would use in pricing the asset or liability and are developed based on market data obtained from sources independent of the Company. Level 3: Unobservable inputs reflect the assumptions that the Company develops based on available information about what market participants would use in valuing the asset or liability. An asset or liability’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Availability of observable inputs can vary and is affected by a variety of factors. The Company uses judgment in determining fair value of assets and liabilities and Level 3 assets and liabilities involve greater judgment than Level 1 and Level 2 assets or liabilities. In October and November 2015 0.10 0.10 The Company estimated the fair value of these derivative warrants at initial issuance and again at each balance sheet date. The changes in fair value are recognized in earnings in the Consolidated Statements of Operations under the caption “unrealized gain/(loss) – derivative liability” until such time as the derivative warrants are exercised or expire. The Company used the Black-Scholes Option Pricing model to estimate the fair value as of the dates of issuance, the price of the Company stock ranged $ 0.031 0.187 102 172 1.14 1.79 5 In 2016 and the nine months ended September 30, 2017, the Company issued warrants with an exercise price of $ 0.25 The Company estimated the fair value of these derivative warrants at initial issuance and again at each balance sheet date. The changes in fair value are recognized in earnings in the Consolidated Statements of Operations under the caption “unrealized gain/(loss) – derivative liability” until such time as the derivative warrants are exercised or expire. 0.152 0.195 169 178 1.22 1.87 5 280,777 6,062 On May 2, 2017, a warrant holder exercised a warrant to acquire 1,000,000 0.20 171 1.45 3.4 184,569 At September 30, 2017, the price of the Company stock was $ 0.1405 166.7 1.62 1.92 3.02 4.53 3,258,208 1,086,044 131,855 Fair Value Fair Value Hierarchy Assets Marketable securities, September 30, 2017 $ 1,200 Level 1 Marketable securities, December 31, 2016 $ 1,200 Level 1 Liabilities Derivative Liability, September 30, 2017 $ 3,258,208 Level 3 Derivative Liability, December 31, 2016 $ 3,478,626 Level 3
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In July 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2017-11, Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480), Derivatives and Hedging (Topic 815). The amendments in Part I of this ASU change the classification analysis of certain equity-linked financial instruments (or embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. The amendments also clarify existing disclosure requirements for equity-classified instruments. As a result, a freestanding equity-linked financial instrument (or embedded conversion option) no longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. For freestanding equity classified financial instruments, the amendments require entities that present earnings per share (EPS) in accordance with Topic 260 to recognize the effect of the down round feature when it is triggered. That effect is treated as a dividend and as a reduction of income available to common shareholders in basic EPS. Convertible instruments with embedded conversion options that have down round features are now subject to the specialized guidance for contingent beneficial conversion features (in Subtopic 470-20, Debt—Debt with Conversion and Other Options), including related EPS guidance (in Topic 260). The amendments in Part II of this ASU, recharacterizes the indefinite deferral of certain provisions of Topic 480 that now are presented as pending content in the Codification, to a scope exception. Those amendments do not have an accounting effect. For public business entities, the amendments in Part I of this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted for all entities, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The Company anticipates early adoption of this pronouncement effective January 1, 2018. Such early adoption would result in the reclassification of the December 31, 2017 fair values of our outstanding warrants liabilities to equity. There are various other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company's financial position, results of operations or cash flows.

ORGANIZATION AND BASIS OF PRE17

ORGANIZATION AND BASIS OF PRESENTATION (Tables)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following represents a reconciliation of the numerators and denominators of the basic and diluted earnings per share computation for the three and nine months ended September 30, 2017 and 2016 As of September 30, 2017 and 2016, common stock equivalents relating to convertible debt and preferred stock were not included in the denominators of the diluted earnings per share as their effect would be anti-dilutive. Three months ended September 30, Nine months ended September 30, 2017 2016 2017 2016 Net income (loss) $ 183,421 $ (707,064) $ (2,838,702) $ (8,729,580) Less: preferred stock dividends (20,000) (20,000) (60,000) (60,000) Income (loss) available to common stockholders 163,421 (727,064) (2,898,702) (8,789,580) Basic weighted average common shares outstanding 112,564,118 107,382,344 112,275,696 95,840,596 Plus: incremental shares from assumed exercise-options 4,194,937 - - - Plus: incremental shares from assumed exercise-warrants 8,933,220 - - - Adjusted weighted average common shares outstanding 125,692,275 107,382,344 112,275,696 95,840,596 Net income (loss) per share: Basic $ 0.00 $ (0.01) $ (0.03) $ (0.09) Diluted $ 0.00 $ (0.01) $ (0.03) $ (0.09)
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	The following are the Company’s assets and liabilities, measured at fair value on a recurring basis, as of September 30, 2017 and December 31, 2016: Fair Value Fair Value Hierarchy Assets Marketable securities, September 30, 2017 $ 1,200 Level 1 Marketable securities, December 31, 2016 $ 1,200 Level 1 Liabilities Derivative Liability, September 30, 2017 $ 3,258,208 Level 3 Derivative Liability, December 31, 2016 $ 3,478,626 Level 3

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment as of September 30, 2017 and December 31, 2016 is summarized as follows: September 30, December 31, 2017 2016 Computer equipment $ 47,054 $ 25,478 Furniture and fixtures 1,328 - Total 48,382 25,478 Less accumulated depreciation (28,457) (25,478) Property and equipment, net $ 19,925 $ -

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	September 30, December 31, 2017 2016 Patents $ 3,697,710 $ 3,697,710 Capitalized software development 856,408 621,567 Accumulated amortization (2,440,119) (2,006,028) Intangible assets, net $ 2,113,999 $ 2,313,249

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Payable [Abstract]
Schedule of Debt [Table Text Block]	As of September 30, 2017 and December 31, 2016, the Company has short term and long term notes payable of $ 5,800 15,751 23,800 0 September 30, December 31, Notes and loans payable 2017 2016 Short Term Maryland TEDCO $ 5,800 $ 23,800 Total $ 5,800 $ 23,800 Long Term Convertible Secured Note (net of unamortized discounts of $34,249 in 2017) $ 15,751 - Total $ 15,751 $ -

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2017
Stockholders' Equity Attributable to Parent [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	As of September 30, 2017 and December 31, 2016, the Company has outstanding options to purchase 26,277,057 25,731,207 Intrinsic Wtd Avg. Value Number of Wtd Avg. Remaining of Options Exercise Price Term Exercisable Options Outstanding at December 31, 2016 25,731,207 $ 0.20 3.34 15,091,366 $ 1,161,244 Granted 1,450,000 0.16 5.00 - Forfeited/Expired (904,150) 0.35 Outstanding at September 30, 2017 26,277,057 $ 0.19 2.79 17,525,518 $ 1,167,670
Schedule of Other Share-based Compensation, Activity [Table Text Block]	Below is a table summarizing the Company’s outstanding warrants as of September 30, 2017 and December 31, 2016: Intrinsic Wtd Avg. Value Number of Wtd Avg. Remaining of Warrants Exercise Price Term Warrants Outstanding at December 31, 2016 63,433,041 $ 0.15 3.55 $ 3,662,610 Granted 790,000 0.11 4.37 Exercised (1,000,000) 0.10 Forfeited/Expired (168,036) 0.49 Outstanding at September 30, 2017 63,055,005 $ 0.15 2.82 $ 3,669,807
Nonvested Restricted Stock Shares Activity [Table Text Block]	The following table summarizes the restricted stock unit activity for the nine months ended September 30, 2017: Restricted stock units issued as of January 1, 2017 1,252,620 Granted 2,655,851 Total Restricted stock units issued at September 30, 2017 3,908,471 Vested at September 30, 2017 1,918,471 Unvested restricted stock units as of September 30, 2017 1,990,000

ORGANIZATION AND BASIS OF PRE22

ORGANIZATION AND BASIS OF PRESENTATION (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net income (loss)	$ 183,421	$ (707,064)	$ (2,838,702)	$ (8,729,580)
Less: preferred stock dividends	(20,000)	(20,000)	(60,000)	(60,000)
Income (loss) available to common stockholders	$ 163,421	$ (727,064)	$ (2,898,702)	$ (8,789,580)
Basic weighted average common shares outstanding	112,564,118	107,382,344	112,275,696	95,840,596
Plus: incremental shares from assumed exercise-options	4,194,937	0	0	0
Plus: incremental shares from assumed exercise-warrants	8,933,220	0	0	0
Adjusted weighted average common shares outstanding	125,692,275	107,382,344	112,275,696	95,840,596
Net income (loss) per share:
Basic	$ 0	$ (0.01)	$ (0.03)	$ (0.09)
Diluted	$ 0	$ (0.01)	$ (0.03)	$ (0.09)

ORGANIZATION AND BASIS OF PRE23

ORGANIZATION AND BASIS OF PRESENTATION (Details 1) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities held in related party	$ 1,200	$ 1,200
Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities held in related party	1,200	1,200
Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Fair Value, Gross Liability	$ 3,258,208	$ 3,478,626

ORGANIZATION AND BASIS OF PRE24

ORGANIZATION AND BASIS OF PRESENTATION (Details Textual) - USD ($)	May 02, 2017	Oct. 09, 2015	Sep. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Apr. 30, 2017	Apr. 11, 2017	Jan. 31, 2017
Summary Of Significant Accounting Policies [Line Items]
Common Stock Issuance Price Per Share				$ 0.25
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.10	$ 1,792,000	1,792,000					$ 0.25
Share Price	$ 0.20		$ 0.1405	$ 0.1405
Fair Value Assumptions, Weighted Average Volatility Rate	171.00%			166.70%
Fair Value Assumptions, Risk Free Interest Rate	1.45%
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period		5 years			5 years
Fair Value Adjustment of Warrants				$ 6,062		$ 280,777
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Change in Unrealized Gain (Loss)			$ 1,086,044	$ 131,855
Class Of Warrant Or Right Exercisable Number		25,000,000
Debt Instrument, Face Amount		$ 2,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term				5 years
Derivative Liability, Current			$ 3,258,208	$ 3,258,208		$ 3,478,626
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	1,000,000
Fair Value Assumptions, Expected Term	3 years 4 months 24 days
Embedded Derivative, No Longer Bifurcated, Amount Reclassified to Stockholders' Equity	$ 184,569			$ 6,062	$ 218,786
Note and Warrant Purchase Agreement [Member]
Summary Of Significant Accounting Policies [Line Items]
Debt Instrument, Face Amount								$ 50,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights								500,000
Warrant [Member]
Summary Of Significant Accounting Policies [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.25	$ 0.25			$ 0.10		$ 0.25
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term				3 years
Derivative Warrants One [Member]
Summary Of Significant Accounting Policies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period				5 years
Derivative Warrants Two [Member]
Summary Of Significant Accounting Policies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period				5 years
Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Fair Value Assumptions, Risk Free Interest Rate				1.62%
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period				3 years 7 days
Minimum [Member] | Derivative Warrants One [Member]
Summary Of Significant Accounting Policies [Line Items]
Share Price			0.031	$ 0.031
Fair Value Assumptions, Weighted Average Volatility Rate				102.00%
Fair Value Assumptions, Risk Free Interest Rate				1.14%
Minimum [Member] | Derivative Warrants Two [Member]
Summary Of Significant Accounting Policies [Line Items]
Share Price			0.152	$ 0.152
Fair Value Assumptions, Weighted Average Volatility Rate				169.00%
Fair Value Assumptions, Risk Free Interest Rate				1.22%
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Fair Value Assumptions, Risk Free Interest Rate				1.92%
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period				4 years 6 months 11 days
Maximum [Member] | Derivative Warrants One [Member]
Summary Of Significant Accounting Policies [Line Items]
Share Price			0.187	$ 0.187
Fair Value Assumptions, Weighted Average Volatility Rate				172.00%
Fair Value Assumptions, Risk Free Interest Rate				1.79%
Maximum [Member] | Derivative Warrants Two [Member]
Summary Of Significant Accounting Policies [Line Items]
Share Price			$ 0.195	$ 0.195
Fair Value Assumptions, Weighted Average Volatility Rate				178.00%
Fair Value Assumptions, Risk Free Interest Rate				1.87%
Customer Concentration Risk [Member] | Sales Revenue, Net [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage			30.00%	29.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage				87.00%
Major Customer Number One [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage			20.00%	18.00%
Major Customer Number One [Member] | Accounts Receivable [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage				44.00%
Major Customer Number Two [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage			10.00%	11.00%
Major Customer Number Two [Member] | Accounts Receivable [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage				17.00%
Major Customer Number Three [Member] | Accounts Receivable [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage				14.00%
Major Customer Number Four [Member] | Accounts Receivable [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage				12.00%

MANAGEMENT_S LIQUIDITY PLANS (D

MANAGEMENT’S LIQUIDITY PLANS (Details Textual) - USD ($)	Apr. 11, 2017	Apr. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Going Concern And Management Liquidity Plans [Line Items]
Working Capital Amount			$ 2,750,609
Working Capital			507,599
Cash			1,562,115		$ 1,409,418
Net Cash Provided by (Used in) Operating Activities			(1,121,558)	$ (1,711,819)
Proceeds from Issuance or Sale of Equity			1,500,000
Proceeds from Convertible Debt	$ 50,000	$ 50,000	$ 50,000	$ 0

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property plant and equipment gross	$ 48,382	$ 25,478
Less accumulated depreciation	(28,457)	(25,478)
Property and equipment, net	19,925	0
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment gross	47,054	25,478
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment gross	$ 1,328	$ 0

PROPERTY AND EQUIPMENT (Detai27

PROPERTY AND EQUIPMENT (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Property, Plant and Equipment [Line Items]
Depreciation	$ 1,718	$ 0	$ 2,979	$ 0
Payments to Acquire Property, Plant, and Equipment			$ 22,904	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2014
Related party payables	$ 17,535	$ 17,535		$ 17,535		$ 32,118
Operating Leases, Rent Expense, Net, Total		3,252	$ 1,500	8,004	$ 4,500
Due To Related Party For Unreimbursed Travel related Expenses	8,000	8,000		8,000		8,000
Accounts Payable and Accrued Liabilities [Member]
Accrued Rent, Current	0	0		0		0
Minimum [Member]
Operating Leases, Rent Expense, Sublease Rentals	500
Maximum [Member]
Operating Leases, Rent Expense, Sublease Rentals	1,084
Executive Officer [Member]
Due to Related Parties	5,992	5,992		5,992		20,575
Peartrack Security Systems
Related party payables	$ 17,535	$ 17,535		$ 17,535		32,118
Shares owned	60,000	60,000		60,000
Ecologic Transportation
Conversion of accounts receivable							$ 60,000
Sean Bradley
Due to Related Parties	$ 3,543	$ 3,543		$ 3,543		$ 31

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Intangible Assets
Accumulated amortization	$ (2,440,119)	$ (2,006,028)
Intangible assets, net	2,113,999	2,313,249
Patents
Intangible Assets
Finite-Lived Intangible Assets, Gross	3,697,710	3,697,710
Capitalized software development
Intangible Assets
Finite-Lived Intangible Assets, Gross	$ 856,408	$ 621,567

INTANGIBLE ASSETS (Details Text

INTANGIBLE ASSETS (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Software Development [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 434,091		$ 434,091		$ 428,701
Amortization of Intangible Assets	48,295	$ 56,119	155,213	$ 147,637
Finite-lived Intangible Assets Acquired			234,841
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	3,697,710		3,697,710		$ 3,697,710
Amortization of Intangible Assets	$ 93,648	$ 94,209	$ 278,878	281,064
Finite-lived Intangible Assets Acquired				$ 42,007

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Notes and loans payable
Short Term	$ 5,800	$ 23,800
Long Term	15,751	0
Maryland TEDCO Note
Notes and loans payable
Short Term	5,800	23,800
Notes Payable [Member]
Notes and loans payable
Convertible Secured Note (net of unamortized discounts of $34,249 in 2017)	$ 15,751	$ 0

NOTES PAYABLE (Details) (Parent

NOTES PAYABLE (Details) (Parenthetical) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument, Unamortized Discount, Noncurrent	$ 34,249	$ 34,249

NOTES PAYABLE (Details Textual)

NOTES PAYABLE (Details Textual) - USD ($)	Apr. 11, 2017	Apr. 30, 2017	Oct. 24, 2011	Sep. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	May 02, 2017	Jan. 31, 2017	Dec. 31, 2016	Oct. 09, 2015	Dec. 31, 2012
Debt Instrument [Line Items]
Debt Instrument, Face Amount										$ 2,500,000
Notes and Loans Payable, Current				$ 5,800	$ 5,800				$ 23,800
Long-term Debt, Total				$ 15,751	$ 15,751				0
Interest Expense, Debt	$ 39,944
Class of Warrant or Right, Number of Securities Called by Warrants or Rights							1,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 1,792,000	$ 1,792,000			$ 0.25		$ 0.10
Amortization of Debt Discount (Premium)	8,425			$ 8,425	$ 15,751	$ 600,301
Warrants Not Settleable in Cash, Fair Value Disclosure	89,944
Proceeds from Convertible Debt	$ 50,000	$ 50,000			50,000	$ 0
Warrant [Member]
Debt Instrument [Line Items]
Debt Conversion Total Issued And Outstanding Common Shares Percent	60.00%
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.10
Proceeds from Sale of Available-for-sale Securities, Equity	$ 1,000,000
Warrants Term	5 years
Note and Warrant Purchase Agreement [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Face Amount	$ 50,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	500,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	50.00%
Loans Payable
Debt Instrument [Line Items]
Long-term Debt, Gross											$ 74,900
Debt Instrument, Interest Rate, Stated Percentage											25.00%
Interest Payable, Current											$ 74,900
Maryland TEDCO Note
Debt Instrument [Line Items]
Debt Instrument, Periodic Payment, Total			$ 2,000
Debt Instrument, Face Amount			$ 149,800
Notes and Loans Payable, Current				$ 5,800	5,800				$ 23,800
Repayments of Long-term Debt, Total					$ 18,000

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($)	Jul. 10, 2017	Sep. 30, 2017	Dec. 31, 2016
Number of Options
Outstanding at beginning of the period (in shares)		25,731,207
Granted (in shares)	1,250,000
Outstanding at the end of the period (in shares)		26,277,057	25,731,207
Employee Stock Option
Number of Options
Outstanding at beginning of the period (in shares)		25,731,207
Granted (in shares)		1,450,000
Forfeited/Expired		(904,150)
Outstanding at the end of the period (in shares)		26,277,057	25,731,207
Exercisable (in shares)		17,525,518	15,091,366
Wtd Avg. Exercise Price
Outstanding at beginning of the period (in dollars per share)		$ 0.20
Granted (in dollars per share)		0.16
Forfeited/Expired		0.35
Outstanding at end of the period (in dollars per share)		$ 0.19	$ 0.20
Wtd Avg. Remaining Term
Outstanding, Wtd Average Remaining Term		2 years 9 months 14 days	3 years 4 months 2 days
Granted Weighted Average Remaining Term		5 years
Intrinsic Value of Options
Outstanding, Intrinsic Value (in dollars)		$ 1,167,670	$ 1,161,244
Granted, Intrinsic Value of Exercisable Options		$ 0

STOCKHOLDERS' EQUITY (Details 1

STOCKHOLDERS' EQUITY (Details 1) - Warrant - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Number of warrants
Number of shares, beginning	63,433,041
Number of shares, granted	790,000
Number of shares, exercised	(1,000,000)
Number of shares, Forfeited	(168,036)
Number of shares, ending	63,055,005	63,433,041
Wtd Avg. Exercise Price
Oustanding (in dollars per share)	$ 0.15
Granted (in dollars per share)	0.11
Exercised (in dollars per share)	0.10
Forfeited (in dollars per share)	0.49
Oustanding (in dollars per share)	$ 0.15	$ 0.15
Wtd Avg. Remaining Term
Oustanding	2 years 9 months 25 days	3 years 6 months 18 days
Granted	4 years 4 months 13 days
Intrinsic Value of Warrants
Outstanding	$ 3,669,807	$ 3,662,610

STOCKHOLDERS' EQUITY (Details 2

STOCKHOLDERS' EQUITY (Details 2) - Restricted Stock Units (RSUs) [Member] - shares	Aug. 10, 2017	Sep. 30, 2017
Restricted stock units issued as of January 1, 2017		1,252,620
Granted	1,325,000	2,655,851
Total Restricted stock units issued at September 30, 2017		3,908,471
Vested at September 30, 2017		1,918,471
Unvested restricted stock units as of September 30, 2017		1,990,000

STOCKHOLDERS' EQUITY (Details T

STOCKHOLDERS' EQUITY (Details Textual) - USD ($)	Nov. 14, 2017	Aug. 10, 2017	Jul. 10, 2017	Mar. 10, 2017	Oct. 09, 2015	Oct. 31, 2017	Oct. 23, 2017	Jun. 22, 2017	May 31, 2017	Apr. 30, 2017	Mar. 31, 2017	Feb. 28, 2017	Feb. 23, 2017	Jan. 31, 2017	Jan. 17, 2017	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2016	Mar. 31, 2017	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Class of Stock [Line Items]
Common Stock, Shares, Issued																112,564,118				112,564,118		111,512,001
Common Stock, Shares, Outstanding																112,564,118				112,564,118		111,512,001
Granted (in shares)			1,250,000
Stock Issued During Period, Shares, Issued for Services										41,674	41,666	41,666		41,666
Stock Issued During Period, Value, Issued for Services										$ 7,126	$ 5,917	$ 5,333		$ 6,625						$ 25,001
Stock Issued During Period, Shares, New Issues														357,143						10,714,286
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 0.10									$ 0.25		$ 1,792,000				$ 1,792,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period					5 years																5 years
Shares Issued, Price Per Share																0.14				0.14
Proceeds from Issuance of Private Placement														$ 50,000
Preferred Stock, Par or Stated Value Per Share																$ 0.00001				$ 0.00001		$ 0.00001
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning Balance																26,277,057				26,277,057		25,731,207
Expected term																				5 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights			1,000,000 options vested immediately and 250,000 options vest 50% after approximately nine months, with an additional 4.17% vesting every month thereafter
Accrued Salaries, Current																$ 14,583				$ 14,583
Stock Issued During Period Shares Warrants Exercised														40,000
Stock Issued During Period, Shares, Common Stock In Exchange For Warrants									528,302
Warrant Exercise, Shares Issued									1,000,000
Salaries, Wages and Officers' Compensation																						$ 87,500
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price			$ 0.166
Restricted Stock or Unit Expense																213,281		$ 315,364		0	$ 0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options																281,584				281,584
Proceeds from Other Equity																				1,450,000	0
Prior Year Restricted Stock Expenses																				14,583
Current Year Restricted Stock Expenses																				$ 300,781
Subsequent Event [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	1,750,000					10,357,144
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.07
Shares Issued, Price Per Share	$ 0.07
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period							250,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price							$ 0.179
Proceeds from Other Equity						$ 1,450,000
Employee Stock Option [Member]
Class of Stock [Line Items]
Expected term																				3 years 6 months
Expected dividend yield (as a percent)																				0.00%
Allocated Share-based Compensation Expense																78,746		166,111		$ 503,779	706,230
Deferred Compensation Liability, Current and Noncurrent																$ 166,086				$ 166,086
Accredited investors [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights														$ 0.12
Class Of Warrant Or Right Grant Date Fair Value														$ 29,433
Warrants To Purchase Common Stock Shares														250,000
Warrant [Member]
Class of Stock [Line Items]
Stock Issued During Period Value Warrants Exercised										500,000				40,000
Class of Warrant or Right, Exercise Price of Warrants or Rights										$ 0.10				$ 0.25		$ 0.25				$ 0.25
Expected term																				3 years
Expected volatility (as a percent)																				175.64%
Risk-free interest rate (as a percent)																				1.48%
Expected dividend yield (as a percent)																				0.00%
Allocated Share-based Compensation Expense																$ 12,762		$ 71,545		$ 58,599	$ 206,722
Deferred Compensation Liability, Current and Noncurrent																$ 5,572				$ 5,572
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period																				790,000
Warrant [Member] | Subsequent Event [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 0.179
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period							3 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period							250,000
Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, Restricted Stock Award, Gross																	$ 43,486		$ 66,379
Stock Issued During Period, Shares, Restricted Stock Award, Gross								263,554					402,297
Allocated Share-based Compensation Expense																				$ 102,083
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		1,325,000																		2,655,851
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number		650,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value		$ 107,250
Share-based Compensation Arrangement by Share-based Payment Award Accelerated Compensation Cost																				$ 7,782
Share-based Compensation Arrangement by Share-based Payment Award, Plan Modification, Incremental Compensation Cost																				$ 26,515
Options Granted On January 2017 [Member]
Class of Stock [Line Items]
Granted (in shares)															100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights															$ 0.159
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date															Jan. 17, 2022
Share Based Compensation Arrangement by Share Based Payment Award, Options, Grants in Period Grant Date Fair Value															$ 11,119
Options Granted On January 2017 [Member] | Share-based Compensation Award, Tranche One [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage															50.00%
Options Granted On January 2017 [Member] | Share-based Compensation Award, Tranche Two [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage															2.08%
Options Granted On March 2017 [Member]
Class of Stock [Line Items]
Granted (in shares)				100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 0.145
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date				Mar. 10, 2022
Share Based Compensation Arrangement by Share Based Payment Award, Options, Grants in Period Grant Date Fair Value				$ 12,541
Options Granted On March 2017 [Member] | Share-based Compensation Award, Tranche One [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				50.00%
Options Granted On March 2017 [Member] | Share-based Compensation Award, Tranche Two [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				2.08%
Maximum
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period																				4 years 6 months 11 days
Maximum | Employee Stock Option [Member]
Class of Stock [Line Items]
Expected volatility (as a percent)																				175.56%
Risk-free interest rate (as a percent)																				1.66%
Minimum
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period																				3 years 7 days
Minimum | Employee Stock Option [Member]
Class of Stock [Line Items]
Expected term																				2 years 6 months
Expected volatility (as a percent)																				169.46%
Risk-free interest rate (as a percent)																				1.42%
Board of Directors Chairman [Member] | Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period								665,000
Board of Directors Chairman [Member] | Restricted Stock Units (RSUs) [Member] | Ernest Purcell [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		40,000
Board of Directors Chairman [Member] | Restricted Stock Units (RSUs) [Member] | Alexandre Zyngier [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		40,000
Director [Member] | Restricted Stock Units (RSUs) [Member] | Ernest Purcell [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		415,000
Director [Member] | Restricted Stock Units (RSUs) [Member] | Alexandre Zyngier [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		415,000
Director [Member] | Restricted Stock Units (RSUs) [Member] | Anthony Coelho [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		415,000
Management [Member]
Class of Stock [Line Items]
Granted (in shares)			1,000,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Common Stock, Shares, Issued																160,000				160,000
Redemption Price (in dollars per share)																$ 0.1754				$ 0.1754
Preferred Stock, Dividend Rate, Percentage																				5.00%
Preferred Stock, Par or Stated Value Per Share																$ 10				$ 10

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Textual)	1 Months Ended
	Jul. 25, 2016USD ($)
Commitments And Contingencies [Line Items]
Payments for Legal Settlements	$ 100,000
Litigation Settlement, Amount Awarded from Other Party	$ 1,525,000

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - USD ($)	Nov. 14, 2017	Nov. 14, 2017	Oct. 11, 2017	Jul. 10, 2017	Oct. 31, 2017	Oct. 23, 2017	Jan. 31, 2017	Sep. 30, 2017	Sep. 30, 2016	Oct. 09, 2015
Subsequent Event [Line Items]
Debt Instrument, Face Amount										$ 2,500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 0.25	$ 1,792,000		$ 0.10
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price				$ 0.166
Stock Issued During Period, Shares, New Issues							357,143	10,714,286
Proceeds from Other Equity								$ 1,450,000	$ 0
Proceeds from Issuance of Common Stock								$ 50,000	$ 1,579,082
Shares Issued, Price Per Share								$ 0.14
Subsequent Event
Subsequent Event [Line Items]
Conversion price (in dollars per share)	$ 0.0672	$ 0.0672	$ 0.0672
Debt Instrument, Face Amount	$ 50,000	$ 50,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.07	$ 0.07
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price						$ 0.179
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period						250,000
Stock Issued During Period, Shares, New Issues	1,750,000				10,357,144
Proceeds from Other Equity					$ 1,450,000
Class Of Warrants Or Right Exercisable Term			warrants exercisable for shares of Common Stock at a price of $0.07 per share if exercised during the Discount Period or $0.10 per share if exercised during the term of the warrant following the Discount Period; (ii) provide for certain registration rights for shares of Common Stock issued pursuant to the Original Purchase Agreement, as amended, at any time after 30 days subsequent to the listing of the Common Stock on a national securities exchange; and (iii) amend the Warrants such that they are exercisable for shares of Common Stock at a price of $0.07 per share if exercised during the Discount Period or $0.10 per share if exercised during the term of the warrant following the Discount Period.
Number Of Warrants Issued	500,000
Proceeds from Warrant Exercises	$ 35,000
Debt Conversion, Converted Instrument, Shares Issued	744,048
Proceeds from Issuance of Common Stock		$ 70,000
Shares Issued, Price Per Share	$ 0.07	$ 0.07
Class of Warrant or Right, Outstanding			41,953,282
Stock Issued During Period, Shares, Other	786,244				357,142
Stock Issued During Period, Value, Other					$ 50,000
Conversion of Stock, Shares Issued					3,204,027
Convertible Debt	$ 50,000	$ 50,000
Interest Payable	$ 2,836	$ 2,836
Conversion of Stock, Shares Converted					50,000
Subsequent Event | Minimum [Member] | Beneficial Owner [Member]
Subsequent Event [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			9.99%