bowmo (BOMO) 10-Q5 May 142013 Q3 Quarterly reportFinancial data

Company Profile

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
Document And Entity Information	Sep. 30, 2013	5-May-14
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'US Highland, Inc.	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	77,727,663
Amendment Flag	'false	'
Entity Central Index Key	'0001381871	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

US_Highland_Inc_Consolidated_B

US Highland, Inc. - Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current Assets	'	'
Cash	$27,651	$10,498
Prepaid expenses	32,119	7,119
Total Current Assets	59,770	17,617
Long-term deposits	11,491	11,756
Property and Equipment, net	27,360	30,850
Total Assets	98,621	60,223
Current Liabilities	'	'
Accounts payable	514,289	402,903
Accrued liabilities	240,781	182,472
Convertible debentures ($44,804 and $0, related parties, respectively)	227,583	58,333
Derivative liabilities	13,723,074	941,464
Loans payable ($27,000 and $0 related parties, respectively)	128,900	221,900
Total Liabilities	14,834,627	1,807,072
Common Stock, 100,000,000 shares authorized, $0.01 par value; 77,194,336 and 67,757,669 shares issued and outstanding at September 30, 2013 and December 31, 2012, respectively	771,943	672,743
Common Stock Reserved for Future Issuance (in Shares)	120,701	114,303
Subscriptions Receivable	'	-1,000
Additional Paid-in Capital	54,736,512	51,337,434
Accumulated Deficit	-69,591,662	-53,096,829
	-13,962,506	-973,349
Treasury Stock, at cost â€“ 58,333 shares at September 30, 2013 and December 31, 2012	-773,500	-773,500
Total Stockholdersâ€™ Deficiency	-14,736,006	-1,746,849
Total Liabilities and Stockholdersâ€™ Deficiency	$98,621	$60,223

US_Highland_Inc_Consolidated_B1

US Highland, Inc. - Consolidated Balance Sheets (Parentheticals) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Loans payable - related parties (in Dollars)	$27,000	$0
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, par value (in Dollars per share)	$0.01	$0.01
Common Stock, shares issued	77,194,336	67,757,669
Common Stock, shares outstanding	77,194,336	67,757,669
Treasury Stock â€“ shares	58,333	58,333

US_Highland_Inc_Consolidated_S

US Highland, Inc. - Consolidated Statements of Operation (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Operating Expenses	'	'	'	'
Depreciation	$2,723	$1,198	$7,845	$3,468
General and administrative	157,749	229,844	454,114	701,626
Professional fees	184,877	318,123	3,303,026	1,006,489
Research and development	'	21,972	'	170,776
Total Operating Expenses	345,349	571,137	3,764,985	1,882,359
Operating Loss	-345,349	-571,137	-3,764,985	-1,882,359
Other Income (Expense)	'	'	'	'
Interest expense	-182,672	-2,630,224	-195,843	-3,464,093
Change in fair value of derivatives	-12,083,506	105,747	-12,536,990	-4,098,649
Other income (loss)	1	1,131	2,985	571
Loss (gain) on settlement of debt	'	'	'	4,144,559
Total Other Income (Expense)	-12,266,177	-2,523,346	-12,729,848	-3,417,612
Net Loss	($12,611,526)	($3,094,483)	($16,494,833)	($5,299,971)
Net Loss Per Common Share â€“ Basic and Diluted (in Dollars per share)	($0.16)	($3.56)	($0.22)	($6.10)
Weighted Average Number of Common Shares Outstanding â€“ Basic and Diluted (in Shares)	77,194,000	868,800	75,100,600	868,800

US_Highland_Inc_Consolidated_S1

US Highland, Inc. - Consolidated Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Operating Activities	'	'
Net loss	$16,494,833	$5,299,971
Depreciation	7,845	3,468
Accretion expense	171,250	3,343,038
Change in fair value of derivative	12,536,990	4,098,649
Warrants issued for consulting services	2,599,801	'
Loss (gain) on settlement of debt	'	-4,144,559
Shares issuable for interest expense	6,398	18,790
Stock-based compensation	'	14,167
Changes in operating assets and liabilities:	'	'
Prepaid expenses and deposits	-24,735	33,810
Accounts payable and accrued liabilities	520,292	227,641
Net Cash Used in Operating Activities	-676,992	-1,704,968
Investing Activities	'	'
Investment in property and equipment	-4,355	-33,271
Net Cash Used in Investing Activities	-4,355	-33,271
Financing Activities	'	'
Cheques written in excess of funds on deposit	'	7,694
Proceeds from convertible debt	385,000	1,600,000
Proceeds from loans payable	87,000	75,000
Repayment of loans	-2,000	-10,000
Proceeds from issuance of common stock	228,500	'
Net Cash Provided by Financing Activities	698,500	1,672,694
Increase (Decrease) In Cash	17,153	-65,545
Cash - Beginning of Period	10,498	65,545
Cash - End of Period	$27,651	'
Non-cash Investing and Financing Activities	'	'
Warrants issued to settle debt (in Shares)	259,597	'
Common stock issued to settle debt (in Shares)	21,000	2,650,000
Common stock issued for services and compensation (in Shares)	'	14,167

US_Highland_Inc_Consolidated_S2

US Highland, Inc. - Consolidated Statements of Stockholder's Equity (Deficit) (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Receivables from Stockholder [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
Balance, December 31 at Dec. 31, 2011	'	'	'	'	'	'
Balance, December 31 (in Shares)	67,757,669	'	'	'	'	114,303
Shares issued upon conversion of warrants	$20,000	$1,180,995	($1,000)	'	'	$1,199,995
Shares issued upon conversion of warrants (in Shares)	2,000,000	'	'	'	'	'
Beneficial conversion features	'	2,015,500	'	'	'	2,015,500
Shares issued for consulting services	167	14,000	'	'	'	14,167
Shares issued for consulting services (in Shares)	500,000	'	'	'	'	'
Shares issued upon conversion of debentures	588,889	2,061,111	'	'	'	2,650,000
Shares issued upon conversion of debentures (in Shares)	58,888,891	'	'	'	'	'
Shares issued for cash	55,000	220,000	'	'	'	275,000
Shares issued for cash (in Shares)	5,500,000	'	'	'	'	'
Shares issuable in payment of accrued interest	'	'	'	'	'	21,203
Shares issuable in payment of accrued interest (in Shares)	'	'	'	'	'	21,203
Net loss for the year	'	'	'	-6,809,825	'	-6,809,825
Balance, December 31 at Dec. 31, 2012	672,743	51,337,434	-1,000	-53,096,829	-773,500	-1,746,849
Balance, December 31 (in Shares)	77,194,336	'	'	'	'	120,701
Shares issued upon conversion of warrants	50,000	3,202,278	'	'	'	3,252,278
Shares issued upon conversion of warrants (in Shares)	5,000,000	'	'	'	'	259,597
Subscriptions received	'	'	1,000	'	'	1,000
Cancellation of shares issued in error (in Shares)	-483,333	'	'	'	'	'
Shares issued to settle debt	4,200	16,800	'	'	'	21,000
Shares issued to settle debt (in Shares)	420,000	'	'	'	'	'
Beneficial conversion features	'	'	'	'	'	4,214,130
Shares issued for consulting services	'	'	'	'	'	-6,398
Shares issued for cash	45,000	180,000	'	'	'	225,000
Shares issued for cash (in Shares)	4,500,000	'	'	'	'	'
Shares issuable in payment of accrued interest	'	'	'	'	'	6,398
Shares issuable in payment of accrued interest (in Shares)	'	'	'	'	'	6,398
Net loss for the year	'	'	'	-16,494,833	'	-16,494,833
Balance, December 31 at Sep. 30, 2013	771,943	54,736,512	'	'	-773,500	-14,736,006
Balance, December 31 at May. 31, 2013	'	'	'	'	'	'
Balance, December 31 (in Shares)	'	'	'	'	'	120,701
Subscriptions received	'	'	1,000	'	'	1,000
Beneficial conversion features	'	'	'	'	'	0.01
Balance, December 31 at Sep. 30, 2013	'	'	'	'	-773,500	-14,736,006
Balance, December 31 at Jun. 30, 2013	'	'	'	'	'	'
Balance, December 31 (in Shares)	'	'	'	'	'	120,701
Subscriptions received	'	'	1,000	'	'	1,000
Net loss for the year	'	'	'	'	'	-12,611,526
Balance, December 31 at Sep. 30, 2013	'	'	'	'	($773,500)	($14,736,006)

1_Nature_of_Operations

1. Nature of Operations	9 Months Ended
1. Nature of Operations	Sep. 30, 2013
Disclosure Text Block [Abstract]	'
Nature of Operations [Text Block]	'
	Organization and Business

	US Highland, Inc. was originally formed as a Limited Liability Company on February 5, 1999 under the name The Powerhouse, L.L.C. pursuant to the laws of the State of Oklahoma. On November 9, 2006, Powerhouse Productions, L.L.C. filed Articles of Conversion changing the entity from a limited liability company to a corporation under the name Harcom Productions, Inc. On January 25, 2010, Articles of Merger were filed with the state of Oklahoma merging U.S. Highland, Inc., an Oklahoma corporation into Harcom Productions, Inc. and the name of the corporation was changed to US Highland, Inc. US Highland, Inc. (the “Company”) is a recreational power sports Original Equipment Manufacturer (“OEM”), developing motorcycles, quads, single cylinder engines, and v-twin engines under its own brand and for other OEMs.

	Basis of Presentation

	The Company’s condensed consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States. These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, US Highlands Electric Inc. All significant intercompany transactions and balances have been eliminated.

	The unaudited condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments (consisting of normal recurring adjustments unless otherwise indicated) which, in the opinion of management, are necessary for a fair presentation of the results for the interim periods presented. Certain prior year amounts have been reclassified to conform to current year presentation.

	Certain information in footnote disclosures normally included in the financial statements were prepared in conformity with accounting principles generally accepted in the United States of America and have been condensed or omitted pursuant to such principles and the financial results for the periods presented may not be indicative of the full year’s results. The Company believes the disclosures are adequate to make the information presented not misleading.

	These financial statements should be read in conjunction with the Company’s audited financial statements and the notes thereto for the fiscal year ended December 31, 2012 included in the Company’s Annual Report on Form 10K filed on March 10, 2014 (the “2012 Annual Report”).

	Significant Accounting Policies

	There have been no material changes in the Company’s significant accounting policies to those previously disclosed in the 2012 Annual Report.

	Going concern

	The accompanying consolidated financial statements have been prepared in conformity with generally accepted accounting principles which contemplate continuation of the Company as a going-concern basis. The going concern basis assumes that assets are realized and liabilities are extinguished in the ordinary course of business at amounts disclosed in the consolidated financial statements. The Company has incurred recurring losses from operations, and as of September 30, 2013, current liabilities exceed current assets by $14,774,857, and the Company has an accumulated deficit of $69,591,662. The Company’s ability to continue as a going concern depends upon its ability to obtain adequate funding to support its operations through continuing investments of debt and/or equity by qualified investors/creditors, internally generated working capital. These factors raise substantial doubt about the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

2_Property_and_Equipment

2. Property and Equipment	9 Months Ended
2. Property and Equipment	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment Disclosure [Text Block]	'
	2. Property and Equipment

	Property and equipment is recorded at cost and is comprised of:

		Useful	September 30,	December 31,
		Life	2013	2012
			$	$

	Computers and office equipment	3 years	$15,930	14,130
	Manufacturing equipment	5 - 10 years	28,408	25,853

			44,338	39,983
	Accumulated depreciation		-16,978	-9,133

	Property and equipment, net		27,360	30,850

	Depreciation expense amounted to approximately $7,845 and $3,468 for the nine months ended September 30, 2013 and 2012, respectively.

3_Loans_Payable

3. Loans Payable	9 Months Ended
3. Loans Payable	Sep. 30, 2013
Disclosure Text Block [Abstract]	'
Short-term Debt [Text Block]	'
	3. Loans Payable

	Loans payable consist of the following:		September 30,	December 31,
			2013	2012
			$	$

	a)	Loans payable that are unsecured, non-guaranteed, past due and are non-interest bearing.	38,400	38,400
	b)	Note payable which is unsecured, non-guaranteed, past due and bears interest at 10% per annum.	7,500	7,500
	c)	On January 15, 2011, the Company entered into 8 unsecured, non-guaranteed, loan agreements pursuant to which the Company received proceeds of $56,000. If the loans were not repaid within 90 days they then bear interest at 1% per month. In addition, if the loan was not repaid within 90 days, the Company is required to issue 167 common shares every month until the loan is repaid in full. As of September 30, 2013 and December 31, 2012, the Company recognized the fair value of 4,500 and 3,500 common shares issuable for interest expense of $118,002 and $114,303, respectively, as shares reserved for future issuance. The Company has not yet issued these common shares. As at September 30, 2013, the Company has also accrued interest expense of $16,520 (December 31, 2012 - $13,160).	56,000	56,000
	d)	On August 28, 2012, the Company entered into an unsecured, non-guaranteed, demand loan agreement pursuant to which the Company received proceeds of $75,000. The loan bears interest at an annual rate of 7% payable monthly. The loan is repayable on demand. On July 25, 2013, the note was secured with a convertible note. Refer to Note 4(b).	–	75,000
	e)	On October 3, 2012, the Company entered into an unsecured, non-guaranteed, demand loan agreement pursuant to which the Company received proceeds of $45,000. The loan bears interest at an annual rate of 7% payable monthly. The loan is repayable on demand. On July 25, 2013, the note was secured with a convertible note. Refer to Note 4(c).	–	45,000
	f)	On May 30, 2013 and August 12, 2013, the Company received advances from a director for $2,000 and $25,000, respectively. On August 12, 2013, the Company entered into an unsecured, non-guaranteed loan agreement with the director for $27,000. The loan bears interest at 1% per annum compounded monthly. In addition, the Company is required to issue 5,000 common shares every month until the loan is repaid in full. As of September 30, 2013, the Company recognized the fair value of 5,000 common shares issuable for interest expense of $1,500, as shares reserved for future issuance. The Company has not yet issued these common shares. As at September 30, 2013, the Company has also accrued interest expense of $45.	27,000	–
			128,900	221,900

4_Convertible_Debentures

4. Convertible Debentures	9 Months Ended
4. Convertible Debentures	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	4. Convertible Debenture

	a) Effective January 25, 2010, the Company issued a convertible note for $225,000. Pursuant to the terms of the agreement, the loan is unsecured, non-interest bearing, and was due on December 21, 2010. The note is convertible into shares of the Company’s common stock at any time at a variable conversion price equal to 65% of the average of the closing bid prices of the common stock during the 28 trading days prior to the date of the conversion notice and is subject to adjustment upon the issuance of certain dilutive instruments. Due to these provisions, the embedded conversion option qualifies for derivative accounting and bifurcation under ASC 815-15 Derivatives and Hedging. The initial fair value of the derivative liability of $538,249 resulted in a full discount to the note payable of $225,000 and the recognition of a loss on derivatives of $313,249. During the year ended December 31, 2010, the carrying value of the convertible note had been fully accreted over the term up to the face value of the convertible note.

	On June 2, 2010, the Company issued 6,386 restricted shares of common stock upon the conversion of the principal amount of $166,667. The fair value of the derivative liability at June 2, 2010, was $266,425 and $197,352 was reclassified to additional paid-in capital upon conversion. During the nine months ended September 30, 2013, the Company repaid $2,000 of the note. At September 30, 2013, the carrying value of the note is $56,333 (December 31, 2012 - $58,333). The Company did not repay the remaining outstanding principal on the maturity date. The note is in default at September 30, 2013.

	b) Effective July 25, 2013, the Company issued a convertible note to secure the demand loan of $75,000 described in Note 3(d). Pursuant to the terms of the agreement, the loan is unsecured, and due on July 31, 2014. The note is convertible into shares of the Company’s common stock at any time at a price of $0.035. The note bears interest at 8% per annum compounded monthly, and is due on demand.

	The embedded conversion option qualifies for derivative accounting and bifurcation under ASC 815-15 Derivatives and Hedging. The initial fair value of the conversion feature of $577,797 resulted in a discount to the note payable of $75,000 and the recognition of a loss on derivatives of $502,797. The entire discount was recorded as interest expense on July 25, 2013 as the note is due on demand.

	c) Effective July 25, 2013, the Company issued a convertible note to secure the demand loan of $45,000 described in Note 3(e). Pursuant to the terms of the agreement, the loan is unsecured, and due on July 31, 2014. The note is convertible into shares of the Company’s common stock at any time at a price of $0.035. The note bears interest at 8% per annum compounded monthly, and is due on demand.

	The embedded conversion option qualifies for derivative accounting and bifurcation under ASC 815-15 Derivatives and Hedging. The initial fair value of the conversion feature of $346,678 resulted in a discount to the note payable of $45,000 and the recognition of a loss on derivatives of $301,678. The entire discount was recorded as interest expense on July 25, 2013 as the note is due on demand.

	d) On July 25, 2013, the Company issued a convertible note for up to $500,000 and warrants to purchase 12,500,000 underlying shares of the Company’s common stock. The warrants are exercisable into 10,000,000 common shares of the Company at $0.05 per share and 2,500,000 shares at an exercise price of $0.10 per share until July 31, 2014. During the nine months ended September 30, 2013, the Company received proceeds of $300,000 under the note. The note bears interest at 8% per annum compounded monthly, and principal and interest are due on July 31, 2014. In addition, so long as any amounts are due hereunder, the Company is obligated to remit to the lender 100% of all revenues, payments and receivables from the sale of the first 50 engines sold by the Company. The note is secured against substantially all of the assets of the Company.

	The note may be prepaid by the Company without penalty with 30 days prior notice. The note is convertible into shares of the Company’s common stock at any time at a conversion price equal to $0.02 per share and is subject to adjustment upon the issuance of certain dilutive instruments and other events. The conversion price was subsequently reduced to $0.01 per share upon the failure to file various reports with the SEC within 120 days of the issuance of the note.

	Due to the potential adjustments to the conversion feature and the inability to conclude that the Company has enough unissued-authorized common shares to settle the warrants, the embedded conversion option and the warrants qualify for derivative accounting and bifurcation under ASC 815-15 Derivatives and Hedging. The initial fair value of the conversion feature of $4,214,130 and warrants of $3,169,531 resulted in a discount to the note payable of $300,000 and the recognition of a loss on derivatives of $7,083,661. During the nine months ended September 30, 2013, the Company recorded accretion of $28,917 increasing the carrying value of the note to $28,917.

	e) On July 25, 2013, the Company issued a convertible note for up to $500,000 and warrants to purchase 10,197,916 underlying shares of the Company’s common stock. The warrants are exercisable into 8,158,333 common shares of the Company at $0.05 per share and 2,039,583 shares at an exercise price of $0.10 per share until July 31, 2014. During the nine months ended September 30, 2013, the Company received proceeds of $125,000.The note bears interest at 8% per annum compounded monthly, and principal and interest are due on July 31, 2014.

	The note may be prepaid by the Company without penalty with 30 days prior notice. The note is convertible into shares of the Company’s common stock at any time at a conversion price equal to $0.02 per share and is subject to adjustment upon the issuance of certain dilutive instruments and other events. The conversion price was subsequently reduced to $0.01 per share upon the failure to file various reports with the SEC within 120 days of the issuance of the note.

	Due to the potential adjustments to the conversion rate of the conversion feature and the inability to conclude that the Company has enough unissued-authorized common shares to settle the warrants, the embedded conversion option and the warrants qualify for derivative accounting and bifurcation under ASC 815-15 Derivatives and Hedging. The initial fair value of the conversion feature of $1,750,165 and warrants of $2,450,519 resulted in a discount to the note payable of $125,000 and the recognition of a loss on derivatives of $4,075,684. During the nine months ended September 30, 2013, the Company recorded accretion of $15,887 increasing the carrying value of the note to $15,887.

	f) On July 25, 2013, the Company issued a convertible note for up to $500,000 warrants to purchase 739,584 underlying shares of the Company’s common stock. The warrants are exercisable into 591,667 common shares of the Company at $0.05 per share and 147,917 shares at an exercise price of $0.10 per share until July 31, 2014. During the nine months ended September 30, 2013, the Company received proceeds of $20,000.The note bears interest at 8% per annum compounded monthly, and principal and interest are due on July 31, 2014.

	The note may be prepaid by the Company without penalty with 30 days prior notice. The note is convertible into shares of the Company’s common stock at any time at a conversion price equal to $0.02 per share and is subject to adjustment upon the issuance of certain dilutive instruments and other events. The conversion price was subsequently reduced to $0.01 per share upon the failure to file various reports with the SEC within 120 days of the issuance of the note.

	Due to the potential adjustments to the conversion rate of the conversion feature and the inability to conclude that the Company has enough unissued-authorized common shares to settle the warrants, the embedded conversion option and the warrants qualify for derivative accounting and bifurcation under ASC 815-15 Derivatives and Hedging. The initial fair value of the conversion feature of $281,472 and warrants of $187,531, resulted in a discount to the note payable of $20,000 and the recognition of a loss on derivatives of $449,003. During the nine months ended September 30, 2013, the Company recorded accretion of $6,446 increasing the carrying value of the note to $6,446.

5_Derivative_Liabilities

5. Derivative Liabilities	9 Months Ended
5. Derivative Liabilities	Sep. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Derivative Instruments and Hedging Activities Disclosure [Text Block]	'
	5. Derivative Liabilities

	The embedded conversion options of the Company’s convertible debentures described in Note 4 contain conversion features that qualify for embedded derivative classification. The warrants described in Notes 4 and 7 also qualify for derivative classification. The fair value of these liabilities will be re-measured at the end of every reporting period and the change in fair value will be reported in the statement of operations included in other income or expenses.

	The table below sets forth a summary of changes in the fair value of the Company’s Level 3 financial liabilities for the periods ended September 30, 2013 and December 31, 2012:



		September 30,	December 31,
		2013	2012
		$	$

	Balance at the beginning of period	941,464	646,831

	Addition of new derivative liabilities (embedded conversion options)	7,170,242	1,010,478
	Addition of new derivative liabilities (warrants)	8,736,978	2,134,182
	Addition of new derivative liabilities (warrants)	8,736,978	2,134,182
	Change in fair value of warrants	162,141	-364,842
	Change in fair value of embedded conversion option	-37,976	4,059,964
	Conversion of warrants	-3,249,778	-1,199,995
	Conversion of warrants	3	-1,199,995
	Settlement of embedded conversion options	–	-5,345,154

	Balance at the end of the period	13,723,074	941,464

	The following table summarizes the change in fair value of derivatives:

			Change in Fair Value of Derivative Liabilities
			$

	Three months ended September 30, 2012:

	Change in fair value of derivative liabilities during the three months ended September 30, 2012		-105,747

	Change in fair value of derivatives		-105,747


	Three months ended September 30, 2013:

	Fair value of derivative liabilities in excess of note proceeds received		-12,412,823
	Change in fair value of derivative liabilities during the three months ended September 30, 2013		329,317

	Change in fair value of derivatives		-12,083,506

			Change in Fair Value of Derivative Liabilities
			$

	Nine months ended September 30, 2012:

	Fair value of derivative liabilities in excess of note proceeds received		-349,107
	Change in fair value of derivative liabilities during the nine months ended September 30, 2012		(3,749,542)

	Change in fair value of derivatives		(4,098,649)

	Nine months ended September 30, 2013:

	Fair value of derivative liabilities in excess of note proceeds received		-12,412,823
	Change in fair value of derivative liabilities during the nine months ended September 30, 2013		-124,167

	Change in fair value of derivatives		-12,536,990

	The Company uses Level 3 inputs for its valuation methodology for the warrant derivative liabilities and embedded conversion option liabilities as their fair values were determined by using the Black-Scholes option pricing model based on various assumptions. The model incorporates the price of a share of the Company’s common stock (as quoted on the Over the Counter Bulletin Board), volatility, risk free rate, dividend rate and estimated life. Significant changes in any of these inputs in isolation would result in a significant change in the fair value measurement. As required, these are classified based on the lowest level of input that is significant to the fair value measurement. The following table shows the assumptions used in the calculations:

	Expected Volatility	Risk-free Interest Rate	Expected Dividend Yield	Expected Life (in years)

At December 31, 2012	277% - 308%	0.27% - 0.41%	0%	1.97-2.50
At issuance	61% - 329%	0.15% - 1.41%	0%	0.88-3.00
At September 30, 2013	59% - 252%	0.10% - 0.63%	0%	0.83-2.52

6_Common_Stock

6. Common Stock	9 Months Ended
6. Common Stock	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	6. Common Stock

	Share transactions for the nine months ended September 30, 2013:

	a) On February 15, 2013, the Company issued 5,000,000 shares of common upon the exercise of a warrant at $0.0005 per share described in Note 8(f) for cash proceeds of $2,500.

	b) On March 13, 2013, the Company issued 4,500,000 shares of common stock in consideration for cash at $0.05 per share to a shareholder. This transaction resulted in the shareholder becoming a significant shareholder.

	c) On March 18, 2013, a director of the Company converted $21,000 of amounts owed to him by the Company into 420,000 shares of common stock. The amount owed had no terms of repayment and was non-interest bearing.

7_Stock_Purchase_Warrants

7. Stock Purchase Warrants	9 Months Ended
	Sep. 30, 2013
Warrants and Rights Note Disclosure [Abstract]	'
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	'
	7. Stock Purchase Warrants

	a) On January 23, 2013, the Company issued a warrant to purchase 5,000,000 common shares at $0.0005 per share exercisable for three years pursuant to the management securities agreement described in Note 8(f). The Company recorded the fair value of the warrant of $2,599,801 as consulting expenses. On February 15, 2013 the Company issued 5,000,000 common shares upon the exercise of the warrant. Upon the exercise of the warrants the Company reclassified the fair value of the warrant of $3,249,778 to additional paid in capital. During the nine month period ended September 30, 2013, the Company recorded a loss on the change in fair value of the derivative liability of $649,977 prior to the exercise of the warrant.

	b) On April 1, 2013, the Company entered into a settlement agreement with a consultant to settle $149,971 of services provided in 2012. Pursuant to the agreement, the Company will pay $10,000 and issued a warrant to purchase 300,000 shares of common stock at $0.0005 per share for three years. The warrants meet the criteria for classification as a derivative liability and during the nine month period ended September 30, 2013, the Company recorded a loss on the change in fair value of the derivative liability of $60,055.

	c) On April 8, 2013, the Company entered into a settlement agreement with a consultant to settle $149,971 of services provided in 2012. Pursuant to the agreement, the Company will pay $10,000 and issued a warrant to purchase 300,000 shares of common stock at $0.0005 per share for three years. The warrants meet the criteria for classification as a derivative liability and during the nine month period ended September 30, 2013, the Company recorded a loss on the change in fair value of the derivative liability of $60,055.

	d) On September 4, 2013, the Company issued a consultant 100,000 warrants for $29,655 of services. The warrant meets the criteria for classification as a derivative liability and during the nine month period ended September 30, 2013, the Company did not recognize a gain or loss on the change in fair value of the derivative liability was minimal.

	A summary of the changes in the Company’s common share purchase warrants is presented below:

			Weighted Average Exercise Price	Weighted Average Remaining Term
		Number

	Balance December 31, 2012	979,166	$0.59	2.33 years

	Issued	29,137,500	0.05
	Exercised	-5,000,000	0.0005

	Balance September 30, 2013	25,116,666	$0.08	0.90 years

8_Commitments

8. Commitments	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	8. Commitments

	a) The Company entered into a consulting agreement dated September 20, 2011 with a director of the Company for services to be provided for a term of three years. The Company agreed to pay $2,250 per month, as well as issue 16,667 post-reverse split shares of common stock. On July 31, 2012, the Company issued 500,000 shares of common stock. The Company erred and should have issued the director 16,667 shares and cancelled 483,333 of the shares during the year ended December 31, 2013. During the nine months ended September 30, 2013, the Company recorded $10,000 (September 30, 2012 - $42,250) of professional fees. During the nine months ended September 30, 2013, the director agreed to suspend the agreement.

	b) The Company entered into an employment agreement dated October 14, 2011 with an officer of the Company for services to be provided for an initial term of three years, and on a year-to-year basis thereafter. The Company agreed to pay $8,000 per month, increasing to $10,000 per month on the seventh month, and further to $12,000 per month on the tenth month. During the nine months ended September 30, 2013, the Company recorded $108,000 (September 30, 2012 - $104,000) of general and administrative expenses.

	c) The Company entered into an employment agreement dated November 10, 2011 with an officer of the Company for services to be provided for an initial term of three years, and on a year-to-year basis thereafter. The Company agreed to pay $6,000 per month, increasing to $8,000 per month on the seventh month, and further to $10,000 per month on the tenth month. During the nine months ended September 30, 2013, the Company recorded $48,445 (September, 2012 - $86,000) of professional fees. During the nine months ended September 30, 2013, the officer resigned and the agreement was terminated.

	d) The Company entered into two employment agreements dated November 10, 2011, effective June 15, 2011, with two employees for services to be provided for an initial term of three years, and on a year-to-year basis thereafter. The Company agreed to pay each employee $6,000 per month, increasing to $8,000 per month on the seventh month, and further to $10,000 per month on the tenth month. During the nine months ended September 30, 2013, the Company recorded $264,942 (September 30, 2012 - $172,000) of professional fees. During the nine months ended September 30, 2013, the Company agreed to terminate the agreements.

	e) On October 1, 2012, the Company entered into a management securities agreement with a consultant. Pursuant to the agreement the Consultant will provide management services for a period of one year in consideration for a warrant to purchase 2,000,000 common shares of the Company at $0.0005 per share for 3 years (on February 15, 2013, the consultant exercised the warrant). Pursuant to an amendment to the agreement entered into on January 23, 2013, the consultant will provide additional services in consideration for $20,000 per month from February 1, 2013 to March 31, 2014 and was issued a warrant to purchase 5,000,000 common shares of the Company at $0.0005 per share exercisable for 3 years (on February 15, 2013, the consultant exercised the warrant). On October 28, 2013, the Company entered into a settlement agreement to terminate the contract with the consultant effective July 10, 2013. Refer to Note 7(a) and 9(a).

	f) During the year ended December 31, 2012, the Company entered into two leases for the provision of office and warehouse space until April 30, 2015. On April 1, 2013, the Company entered into an amendment to the lease agreements. Pursuant to the amendment, one of the leases was terminated and the other was extended to March 31, 2019. Refer to Note 9(e). During the nine months ended September 30, 2013, the Company recognized $37,203 of rent expense. The Company’s future minimum lease payments are as follows:

	Fiscal year ending December 31, 2013	$12,456
	Fiscal year ending December 31, 2014	51,652
	Fiscal year ending December 31, 2015	53,645
	Fiscal year ending December 31, 2016	55,634
	Fiscal year ending December 31, 2017	57,631
	Fiscal year ending December 31, 2018	59,624
	Fiscal year ending December 31, 2019	15,280
		$305,922

9_Subsequent_Events

9. Subsequent Events	9 Months Ended
9. Subsequent Events	Sep. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	9. Subsequent Events

	a) Subsequent to September 30, 2013, the Company received an additional $200,000 of proceeds under the convertible note described in Note 4(d), $148,700 of proceeds under the convertible note described in Note 4(e) and an additional $21,300 of proceeds under the convertible note described in Note 4(f).

	b) Effective October 7, 2013, the Company issued a convertible note for up to $500,000 and warrants to purchase 868,055 underlying shares of the Company’s common stock. The warrants are exercisable into 694,444 common shares of the Company at $0.05 per share and 173,611 shares at an exercise price of $0.10 per share until July 31, 2014. Subsequent to September 30, 2013, the Company received proceeds of $25,000 under the note. The Company will not receive any additional funding from the note. The note bears interest at 8% per annum compounded monthly, and principal and interest are due on July 31, 2014.

	c) Effective November 12, 2013, the Company issued a convertible note for up to $500,000 and warrants to purchase 694,445 underlying shares of the Company’s common stock. The warrants are exercisable into 555,556 common shares of the Company at $0.05 per share and 138,889 shares at an exercise price of $0.10 per share until July 31, 2014. Subsequent to September 30, 2013, the Company received proceeds of $20,000 under the note. The Company will not receive any additional funding from the note. The note bears interest at 8% per annum compounded monthly, and principal and interest are due on July 31, 2014.

	d) On October 25, 2013, the Company issued 533,333 common shares with a fair value of $26,667 to a consultant as part of a settlement agreement to settle $80,000 of amounts owed to the consultant.

	e) On January 17, 2014, the Company entered into a note payable with a related party, pursuant to which the Company received proceeds of $50,000. The note is bears interest at an annual rate of 8% per annum and due on January 17, 2016.

	f) On January 29, 2014, the Company entered into a note payable with a related party, pursuant to which the Company received proceeds of $50,000. The note is bears interest at an annual rate of 8% per annum and due on January 29, 2016.

	g) On February 27, 2014, the Company received additional advances of $6,000 from a director. The amount is unsecured, non-interest bearing and due on demand.

	h) On March 3, 2014, the Company entered into a note payable with a related party, pursuant to which the Company received proceeds of $50,000. The note is bears interest at an annual rate of 8% per annum and due on March 3, 2016.

	i) On March 19, 2014, the Company entered into a note payable with a related party, pursuant to which the Company received proceeds of $150,000. The note is bears interest at an annual rate of 8% per annum and due on March 19, 2016.

	j) On April 25, 2014, the Company entered into a note payable with a related party, pursuant to which the Company received proceeds of $25,000. The note is bears interest at an annual rate of 8% per annum and due on April 25, 2016.

	k) On December 23, 2013, the Company entered into a settlement agreement with a consultant to settle $88,445 of services provided in 2012. Pursuant to the agreement, the Company will pay $7,500 and issued a warrant to purchase 300,000 shares of common stock at $0.0005 per share for three years.

	l) On December 23, 2013, the Board approved an amendment to the Articles of Incorporation to increase the authorized shares of common stock to 500,000,000 shares and authorize 3,550,000 shares of “blank check” preferred stock, par value $0.01.

	m) On December 30, 2013, the Company entered into a settlement agreement with a consultant to settle $36,425 of services provided in 2012. Pursuant to the agreement, the Company issued a warrant to purchase 135,000 shares of common stock at $0.0005 per share for three years

	n) On December 30, 2013, the Company entered into a settlement agreement with a consultant to settle $26,982 of services provided in 2012. Pursuant to the agreement, the Company issued a warrant to purchase 100,000 shares of common stock at $0.0005 per share for three years.

	o) On January 2, 2014, the Company entered into a settlement agreement with a consultant to settle $11,800 of services provided in 2012. Pursuant to the agreement, the Company issued a warrant to purchase 43,750 shares of common stock at $0.0005 per share for three years.

	p) On January 3, 2014, the Company entered into a settlement agreement with a consultant to settle $41,806 of services provided in 2012. Pursuant to the agreement, the Company issued a warrant to purchase 155,000 shares of common stock at $0.0005 per share for three years.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	9 Months Ended
Accounting Policies, by Policy (Policies)	Sep. 30, 2013
Accounting Policies [Abstract]	'
Consolidation, Policy [Policy Text Block]	'
	Organization and Business

	US Highland, Inc. was originally formed as a Limited Liability Company on February 5, 1999 under the name The Powerhouse, L.L.C. pursuant to the laws of the State of Oklahoma. On November 9, 2006, Powerhouse Productions, L.L.C. filed Articles of Conversion changing the entity from a limited liability company to a corporation under the name Harcom Productions, Inc. On January 25, 2010, Articles of Merger were filed with the state of Oklahoma merging U.S. Highland, Inc., an Oklahoma corporation into Harcom Productions, Inc. and the name of the corporation was changed to US Highland, Inc. US Highland, Inc. (the “Company”) is a recreational power sports Original Equipment Manufacturer (“OEM”), developing motorcycles, quads, single cylinder engines, and v-twin engines under its own brand and for other OEMs
Basis of Presentation and Significant Accounting Policies [Text Block]	'
	Basis of Presentation

	The Company’s condensed consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States. These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, US Highlands Electric Inc. All significant intercompany transactions and balances have been eliminated.

	The unaudited condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments (consisting of normal recurring adjustments unless otherwise indicated) which, in the opinion of management, are necessary for a fair presentation of the results for the interim periods presented. Certain prior year amounts have been reclassified to conform to current year presentation.

	Certain information in footnote disclosures normally included in the financial statements were prepared in conformity with accounting principles generally accepted in the United States of America and have been condensed or omitted pursuant to such principles and the financial results for the periods presented may not be indicative of the full year’s results. The Company believes the disclosures are adequate to make the information presented not misleading.

	These financial statements should be read in conjunction with the Company’s audited financial statements and the notes thereto for the fiscal year ended December 31, 2012 included in the Company’s Annual Report on Form 10K filed on March 10, 2014 (the “2012 Annual Report”)
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	'
	Significant Accounting Policies

	There have been no material changes in the Company’s significant accounting policies to those previously disclosed in the 2012 Annual Report
Going Concern Note	'Going concernThe accompanying consolidated financial statements have been prepared in conformity with generally accepted accounting principles which contemplate continuation of the Company as a going-concern basis. The going concern basis assumes that assets are realized and liabilities are extinguished in the ordinary course of business at amounts disclosed in the consolidated financial statements. The Company has incurred recurring losses from operations, and as of September 30, 2013, current liabilities exceed current assets by $14,774,857, and the Company has an accumulated deficit of $69,591,662. The Company's ability to continue as a going concern depends upon its ability to obtain adequate funding to support its operations through continuing investments of debt and/or equity by qualified investors/creditors, internally generated working capital. These factors raise substantial doubt about the Company's ability to continue as a going concern. These consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern

2_Property_and_Equipment_Table

2. Property and Equipment (Tables)	9 Months Ended
2. Property and Equipment (Tables)	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment [Table Text Block]	'
		Useful	September 30,	December 31,
		Life	2013	2012
			$	$

	Computers and office equipment	3 years	$15,930	14,130
	Manufacturing equipment	5 - 10 years	28,408	25,853

			44,338	39,983
	Accumulated depreciation		-16,978	-9,133

	Property and equipment, net		27,360	30,850

3_Loans_Payable_Tables

3. Loans Payable (Tables)	9 Months Ended
3. Loans Payable (Tables)	Sep. 30, 2013
Disclosure Text Block [Abstract]	'
Schedule of Debt [Table Text Block]	'
	Loans payable consist of the following:		September 30,	December 31,
			2013	2012
			$	$

	a)	Loans payable that are unsecured, non-guaranteed, past due and are non-interest bearing.	38,400	38,400
	b)	Note payable which is unsecured, non-guaranteed, past due and bears interest at 10% per annum.	7,500	7,500
	c)	On January 15, 2011, the Company entered into 8 unsecured, non-guaranteed, loan agreements pursuant to which the Company received proceeds of $56,000. If the loans were not repaid within 90 days they then bear interest at 1% per month. In addition, if the loan was not repaid within 90 days, the Company is required to issue 167 common shares every month until the loan is repaid in full. As of September 30, 2013 and December 31, 2012, the Company recognized the fair value of 4,500 and 3,500 common shares issuable for interest expense of $118,002 and $114,303, respectively, as shares reserved for future issuance. The Company has not yet issued these common shares. As at September 30, 2013, the Company has also accrued interest expense of $16,520 (December 31, 2012 - $13,160).	56,000	56,000
	d)	On August 28, 2012, the Company entered into an unsecured, non-guaranteed, demand loan agreement pursuant to which the Company received proceeds of $75,000. The loan bears interest at an annual rate of 7% payable monthly. The loan is repayable on demand. On July 25, 2013, the note was secured with a convertible note. Refer to Note 4(b).	–	75,000
	e)	On October 3, 2012, the Company entered into an unsecured, non-guaranteed, demand loan agreement pursuant to which the Company received proceeds of $45,000. The loan bears interest at an annual rate of 7% payable monthly. The loan is repayable on demand. On July 25, 2013, the note was secured with a convertible note. Refer to Note 4(c).	–	45,000
	f)	On May 30, 2013 and August 12, 2013, the Company received advances from a director for $2,000 and $25,000, respectively. On August 12, 2013, the Company entered into an unsecured, non-guaranteed loan agreement with the director for $27,000. The loan bears interest at 1% per annum compounded monthly. In addition, the Company is required to issue 5,000 common shares every month until the loan is repaid in full. As of September 30, 2013, the Company recognized the fair value of 5,000 common shares issuable for interest expense of $1,500, as shares reserved for future issuance. The Company has not yet issued these common shares. As at September 30, 2013, the Company has also accrued interest expense of $45.	27,000	–
			128,900	221,900

5_Derivative_Liabilities_Table

5. Derivative Liabilities (Tables)	9 Months Ended
5. Derivative Liabilities (Tables)	Sep. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of Derivative Instruments [Table Text Block]	'
		September 30,	December 31,
		2013	2012
		$	$

	Balance at the beginning of period	941,464	646,831

	Addition of new derivative liabilities (embedded conversion options)	7,170,242	1,010,478
	Addition of new derivative liabilities (warrants)	8,736,978	2,134,182
	Addition of new derivative liabilities (warrants)	8,736,978	2,134,182
	Change in fair value of warrants	162,141	-364,842
	Change in fair value of embedded conversion option	-37,976	4,059,964
	Conversion of warrants	-3,249,778	-1,199,995
	Conversion of warrants	3	-1,199,995
	Settlement of embedded conversion options	–	-5,345,154

	Balance at the end of the period	13,723,074	941,464
Fair Value, by Balance Sheet Grouping [Table Text Block]	'
			Change in Fair Value of Derivative Liabilities
			$

	Three months ended September 30, 2012:

	Change in fair value of derivative liabilities during the three months ended September 30, 2012		-105,747

	Change in fair value of derivatives		-105,747

	Three months ended September 30, 2013:

	Fair value of derivative liabilities in excess of note proceeds received		-12,412,823
	Change in fair value of derivative liabilities during the three months ended September 30, 2013		329,317

	Change in fair value of derivatives		-12,083,506
			Change in Fair Value of Derivative Liabilities
			$

	Nine months ended September 30, 2012:

	Fair value of derivative liabilities in excess of note proceeds received		-349,107
	Change in fair value of derivative liabilities during the nine months ended September 30, 2012		(3,749,542)

	Change in fair value of derivatives		(4,098,649)

	Nine months ended September 30, 2013:

	Fair value of derivative liabilities in excess of note proceeds received		-12,412,823
	Change in fair value of derivative liabilities during the nine months ended September 30, 2013		-124,167

	Change in fair value of derivatives		-12,536,990
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	'
		Expected Volatility	Risk-free Interest Rate	Expected Dividend Yield	Expected Life (in years)

	At December 31, 2012	277% - 308%	0.27% - 0.41%	0%	1.97-2.50
	At issuance	61% - 329%	0.15% - 1.41%	0%	0.88-3.00
	At September 30, 2013	59% - 252%	0.10% - 0.63%	0%	0.83-2.52

7_Stock_Purchase_Warrants_Tabl

7. Stock Purchase Warrants (Tables)	9 Months Ended
7. Stock Purchase Warrants (Tables)	Sep. 30, 2013
Warrants and Rights Note Disclosure [Abstract]	'
Schedule of Share-based Compensation, Stock Options and Stock Appreciation Rights Award Activity [Table Text Block]	'
			Weighted Average Exercise Price	Weighted Average Remaining Term
		Number	Weighted Average Exercise Price	Weighted Average Remaining Term

	Balance December 31, 2012	979,166	$0.59	2.33 years

	Issued	29,137,500	0.05
	Exercised	-5,000,000	0.0005

	Balance September 30, 2013	25,116,666	$0.08	0.90 years

8_Commitments_Tables

8. Commitments (Tables)	9 Months Ended
8. Commitments (Tables)	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	'
	Fiscal year ending December 31, 2013	$12,456
	Fiscal year ending December 31, 2014	51,652
	Fiscal year ending December 31, 2015	53,645
	Fiscal year ending December 31, 2016	55,634
	Fiscal year ending December 31, 2017	57,631
	Fiscal year ending December 31, 2018	59,624
	Fiscal year ending December 31, 2019	15,280
		$305,922

1_Nature_of_Operations_Details

1. Nature of Operations (Details) (USD $)	Sep. 30, 2013
Disclosure Text Block [Abstract]	'
WorkingCapital	$14,774,857
Operating Loss Carryforwards	$69,591,662

2_Property_and_Equipment_Detai

2. Property and Equipment (Details) (USD $)	9 Months Ended
2. Property and Equipment (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Property, Plant and Equipment [Abstract]	'	'
Depreciation, Depletion and Amortization, Nonproduction	$7,845	$3,468

2_Property_and_Equipment_Detai1

2. Property and Equipment (Details) - Property and equipment is recorded at cost and is comprised of: (USD $)	Sep. 30, 2013	Dec. 31, 2012
Property and equipment is recorded at cost and is comprised of: [Abstract]	'	'
Computers and office equipment	$3	$14,130
Manufacturing equipment	5	25,853
	44,338	39,983
Accumulated depreciation	-16,978	-9,133
Property and equipment, net	$27,360	$30,850

3_Loans_Payable_Details_3_Loan

3. Loans Payable (Details) - 3. Loans Payable (USD $)	Sep. 30, 2013	Dec. 31, 2012
3. Loans Payable (Details) - 3. Loans Payable [Line Items]	'	'
Loan Payable	$27,000	'
Loan1	'	'
3. Loans Payable (Details) - 3. Loans Payable [Line Items]	'	'
Loan Payable	38,400	38,400
Loan2	'	'
3. Loans Payable (Details) - 3. Loans Payable [Line Items]	'	'
Loan Payable	7,500	7,500
Loan3	'	'
3. Loans Payable (Details) - 3. Loans Payable [Line Items]	'	'
Loan Payable	56,000	56,000
Loan4	'	'
3. Loans Payable (Details) - 3. Loans Payable [Line Items]	'	'
Loan Payable	'	75,000
Loan5	'	'
3. Loans Payable (Details) - 3. Loans Payable [Line Items]	'	'
Loan Payable	'	45,000
Loan6	'	'
3. Loans Payable (Details) - 3. Loans Payable [Line Items]	'	'
Loan Payable	$128,900	$221,900

4_Convertible_Debentures_Detai

4. Convertible Debentures (Details) (USD $)

0 Months Ended

1 Months Ended

3 Months Ended

4 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

20 Months Ended

36 Months Ended

Jan. 02, 2014

Jan. 03, 2014

Dec. 30, 2013

Dec. 31, 2013

Dec. 23, 2013

Nov. 12, 2013

Oct. 07, 2013

Oct. 08, 2013

Apr. 08, 2013

Mar. 18, 2013

Mar. 13, 2013

Feb. 15, 2013

Jan. 23, 2013

Oct. 02, 2012

Jun. 02, 2012

Jun. 03, 2012

Jun. 02, 2010

Jul. 31, 2013

Aug. 02, 2013

Aug. 03, 2013

Aug. 05, 2013

Jul. 29, 2012

Jul. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Jun. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Jan. 25, 2011

Sep. 30, 2014

Sep. 21, 2014

Apr. 25, 2014

Mar. 19, 2014

Mar. 03, 2014

Jan. 29, 2014

Jan. 17, 2014

Nov. 13, 2013

Oct. 01, 2013

Jul. 30, 2013

Mar. 13, 2012

Jan. 25, 2010

Dec. 21, 2011

AdditionalCommitment

4. Convertible Debentures (Details) [Line Items]

Convertible Notes Payable

$500,000

$25,000

$125,000

$500,000

$45,000

$500,000

$300,000

$20,000

$200,000

$225,000

$0.08

Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger

75000.00%

0.01%

65.00%

Debt Instrument, Fair Value Disclosure

538,249

Debt Instrument, Unamortized Discount

2,450,519

346,678

3,169,531

225,000

Derivative, Loss on Derivative

313,249

Debt Conversion, Converted Instrument, Shares Issued (in Shares)

420,000

5,000,000

6,386

Investment Owned, Balance, Principal Amount

166,667

Convertible Debt, Fair Value Disclosures

266,425

Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options

197,352

Repayments of Notes Payable

2,000

Accretion Expense

0.035

171,250

3,343,038

Debt Instrument, Convertible, Beneficial Conversion Feature

1,750,165

281,472

0.01

4,214,130

2,015,500

Proceeds from Issuance of Warrants

75,000

Gains (Losses) on Extinguishment of Debt

8,158,333

20,000

4,144,559

502,797

Debt Instrument, Convertible, Conversion Price (in Dollars per share)

$0.00

$0.05

$0.10

$0.05

$0.04

$0.05

Debt Instrument, Interest Rate, Stated Percentage

8.00%

10000000.00%

8.00%

Unrealized Gain (Loss) on Derivatives

4,075,684

449,003

301,678

-12,083,506

105,747

-12,536,990

-4,098,649

Stock Issued During Period, Shares, Reverse Stock Splits (in Shares)

21,000

12,500,000

16,667

Notes Payable, Noncurrent

125,000

300,000

Debt Instrument, Face Amount

6,446

28,917

Debt Conversion, Converted Instrument, Warrants or Options Issued (in Shares)

43,750

155,000

135,000

100,000

300,000

555,556

694,444

173,611

300,000

5,000,000

2,039,583

591,667

979,166

5,000,000

Investment Warrants, Exercise Price (in Dollars per share)

$0.00

$147,917

$0.00

Debt Conversion, Converted Instrument, Amount

$4,500,000

$0.00

$187,531

5_Derivative_Liabilities_Detai

5. Derivative Liabilities (Details) - The table below sets forth a summary of changes in the fair value of the Companybs Level 3 financial (USD $)	1 Months Ended		4 Months Ended	9 Months Ended	12 Months Ended
	Aug. 02, 2013	Aug. 05, 2013	Sep. 30, 2013	Sep. 30, 2013	Dec. 31, 2012
The table below sets forth a summary of changes in the fair value of the Companybs Level 3 financial [Abstract]	'	'	'	'	'
Balance,	'	'	$13,723,074	$13,723,074	$941,464
Addition of new derivative liabilities (embedded conversion options)	'	'	'	7,170,242	1,010,478
Addition of new derivative liabilities (warrants)	'	'	'	8,736,978	2,134,182
Change in fair value of warrants	'	'	'	162,141	-364,842
Change in fair value of embedded conversion option	'	'	'	-37,976	4,059,964
Conversion of warrants	'	'	'	3,252,278	1,199,995
Settlement of embedded conversion options	$1,750,165	$281,472	$0.01	$4,214,130	$2,015,500

5_Derivative_Liabilities_Detai1

5. Derivative Liabilities (Details) - The following table summarizes the change in fair value of derivatives: (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
The following table summarizes the change in fair value of derivatives: [Abstract]	'	'
Change in fair value of derivative liabilities during year ended December 31	($105,747)	'
Fair value of derivative liabilities in excess of note proceeds received	$162,141	($364,842)

5_Derivative_Liabilities_Detai2

5. Derivative Liabilities (Details) - The Company uses Level 3 inputs for its valuation methodology for the warrant derivative liabilities	0 Months Ended	9 Months Ended	12 Months Ended
	Jan. 23, 2013	Sep. 30, 2013	Dec. 31, 2012
The Company uses Level 3 inputs for its valuation methodology for the warrant derivative liabilities [Abstract]	'	'	'
As at	'	59.00%	277.00%
As at	'	0.10%	0.27%
As at	'	0.00%	0.00%
As at	'	0.83	1.97
At issuance	61.00%	'	'
At issuance	0.15%	'	'
At issuance	0.00%	'	'
At issuance	0.88	'	'

6_Common_Stock_Details

6. Common Stock (Details) (USD $)

0 Months Ended

1 Months Ended

36 Months Ended

Mar. 18, 2013

Mar. 13, 2013

Feb. 15, 2013

Jun. 02, 2010

Aug. 05, 2013

Jul. 30, 2012

Sep. 21, 2014

Jan. 03, 2014

Jan. 02, 2014

Dec. 31, 2013

Dec. 30, 2013

Dec. 23, 2013

Nov. 12, 2013

Oct. 08, 2013

Oct. 07, 2013

Aug. 03, 2013

Jul. 31, 2013

Jul. 29, 2012

Mar. 13, 2012

Stockholders' Equity Note [Abstract]

Debt Conversion, Converted Instrument, Shares Issued

420,000

5,000,000

6,386

Debt Conversion, Converted Instrument, Amount (in Dollars)

$4,500,000

$0.00

$187,531

Debt Instrument, Convertible, Conversion Price (in Dollars per share)

$0.05

$0.00

$0.05

$0.10

$0.05

$0.04

$0.05

Stock Issued During Period, Shares, Reverse Stock Splits

21,000

12,500,000

16,667

7_Stock_Purchase_Warrants_Deta

7. Stock Purchase Warrants (Details) (USD $)

0 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

20 Months Ended

Jan. 02, 2014

Jan. 03, 2014

Dec. 30, 2013

Dec. 31, 2013

Dec. 23, 2013

Nov. 12, 2013

Oct. 25, 2013

Oct. 07, 2013

Oct. 08, 2013

Apr. 08, 2013

Feb. 15, 2013

Jan. 23, 2013

Oct. 02, 2012

Apr. 02, 2011

Jul. 31, 2013

Aug. 03, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Sep. 30, 2014

Nov. 13, 2013

7. Stock Purchase Warrants (Details) [Line Items]

Debt Conversion, Converted Instrument, Warrants or Options Issued (in Shares)

43,750

155,000

135,000

100,000

300,000

555,556

694,444

173,611

300,000

5,000,000

2,039,583

591,667

979,166

5,000,000

Investment Warrants, Exercise Price (in Dollars per share)

$0.00

$147,917

$0.00

Professional Fees

$41,806

$36,425

$26,982

$88,445

$80,000

$149,971

$2,599,801

$149,971

$184,877

$318,123

$3,303,026

$1,006,489

Class of Warrant or Right, Date from which Warrants or Rights Exercisable

31-Dec-08

Adjustments to Additional Paid in Capital, Warrant Issued

3,249,778

Derivative Liability

13,723,074

941,464

Other Notes Payable

10,000

Shares Issued, Price Per Share (in Dollars per share)

$0.00

$0.10

StockPurchaseAgreementForJanuary232013

7. Stock Purchase Warrants (Details) [Line Items]

Derivative Liability

649,977

StockPurchaseAgreementForApril82013

7. Stock Purchase Warrants (Details) [Line Items]

Derivative Liability

$60,055

7_Stock_Purchase_Warrants_Deta1

7. Stock Purchase Warrants (Details) - A summary of the changes in the Companybs common share purchase warrants is presented below:

0 Months Ended

1 Months Ended

12 Months Ended

20 Months Ended

Jan. 02, 2014

Jan. 03, 2014

Dec. 30, 2013

Dec. 31, 2013

Dec. 23, 2013

Nov. 12, 2013

Oct. 07, 2013

Oct. 08, 2013

Apr. 08, 2013

Jan. 23, 2013

Jul. 31, 2013

Aug. 03, 2013

Dec. 31, 2012

Sep. 30, 2014

A summary of the changes in the Companybs common share purchase warrants is presented below: [Abstract]

Balance;

43,750

155,000

135,000

100,000

300,000

555,556

694,444

173,611

300,000

5,000,000

2,039,583

591,667

979,166

5,000,000

Issued

29,137,500

Exercised

-5,000,000

8_Commitments_Details

8. Commitments (Details) (USD $)

0 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

20 Months Ended

36 Months Ended

Jan. 02, 2014

Jan. 03, 2014

Dec. 30, 2013

Dec. 31, 2013

Dec. 23, 2013

Nov. 12, 2013

Oct. 25, 2013

Oct. 07, 2013

Oct. 08, 2013

Apr. 08, 2013

Mar. 18, 2013

Jan. 23, 2013

Oct. 02, 2012

Jul. 31, 2013

Aug. 03, 2013

Jul. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Sep. 30, 2014

Sep. 21, 2014

Oct. 14, 2013

Oct. 14, 2012

Sep. 10, 2012

Jun. 10, 2012

Nov. 10, 2011

Oct. 14, 2011

8. Commitments (Details) [Line Items]

Contractual Obligation, Due in Next Twelve Months

$20,000

$2,250

$12,000

$10,000

$8,000

$6,000

$8,000

Stock Issued During Period, Shares, Reverse Stock Splits (in Shares)

21,000

12,500,000

16,667

Stock Issued During Period, Shares, Issued for Services (in Shares)

11,800

533,333

2,000,000

14,167

500,000

Weighted Average Number of Shares, Common Stock Subject to Repurchase or Cancellation (in Shares)

483,333

Accrued Professional Fees

10,000

42,250

10,000

42,250

General and Administrative Expense

157,749

229,844

454,114

701,626

Other Cost and Expense, Operating

48,445

86,000

Officers' Compensation

264,942

172,000

Investment Warrants, Exercise Price (in Dollars per share)

$0.00

$147,917

$0.00

Debt Conversion, Converted Instrument, Warrants or Options Issued (in Shares)

43,750

155,000

135,000

100,000

300,000

555,556

694,444

173,611

300,000

5,000,000

2,039,583

591,667

979,166

5,000,000

RentExpense

37,203

EmploymentContract2

8. Commitments (Details) [Line Items]

Contractual Obligation, Due in Next Twelve Months

$10,000

$8,000

$6,000

8_Commitments_Details_During_t

8. Commitments (Details) - During the year ended December 31, 2012, the Company entered into two leases for the provis (USD $)	Dec. 31, 2019
During the year ended December 31, 2012, the Company entered into two leases for the provis [Abstract]	'
Fiscal year ending December 31, 2013	$12,456
Fiscal year ending December 31, 2014	51,652
Fiscal year ending December 31, 2015	53,645
Fiscal year ending December 31, 2016	55,634
Fiscal year ending December 31, 2017	57,631
Fiscal year ending December 31, 2018	59,624
Fiscal year ending December 31, 2019	15,280
	$305,922

9_Subsequent_Events_Details

9. Subsequent Events (Details) (USD $)

0 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

20 Months Ended

36 Months Ended

Jan. 02, 2014

Jan. 03, 2014

Dec. 30, 2013

Dec. 31, 2013

Dec. 23, 2013

Nov. 12, 2013

Nov. 13, 2013

Oct. 25, 2013

Oct. 07, 2013

Oct. 08, 2013

Apr. 08, 2013

Jan. 23, 2013

Oct. 02, 2012

Apr. 02, 2011

Jul. 31, 2013

Aug. 03, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Sep. 30, 2014

Sep. 21, 2014

Apr. 25, 2014

Mar. 19, 2014

Mar. 03, 2014

Feb. 27, 2014

Jan. 29, 2014

Jan. 17, 2014

Oct. 01, 2013

Aug. 02, 2013

Jul. 30, 2013

Jul. 30, 2012

Jul. 29, 2012

Mar. 13, 2012

Jan. 25, 2010

Subsequent Events [Abstract]

Convertible Notes Payable

$500,000

$20,000

$500,000

$25,000

$500,000

$300,000

$200,000

$125,000

$500,000

$45,000

$225,000

Stock Repurchased During Period, Shares (in Shares)

694,445

868,055

Debt Conversion, Converted Instrument, Warrants or Options Issued (in Shares)

43,750

155,000

135,000

100,000

300,000

555,556

694,444

173,611

300,000

5,000,000

2,039,583

591,667

979,166

5,000,000

Debt Instrument, Convertible, Conversion Price (in Dollars per share)

$0.00

$0.05

$0.10

$0.05

$0.04

$0.05

Debt Instrument, Interest Rate, Stated Percentage

8.00%

10000000.00%

8.00%

Stock Issued During Period, Shares, Conversion of Convertible Securities (in Shares)

138,889

259,597

Shares Issued, Price Per Share (in Dollars per share)

$0.10

$0.00

Stock Issued During Period, Shares, Issued for Services (in Shares)

11,800

533,333

2,000,000

14,167

500,000

Stock Issued During Period, Value, Issued for Services

26,667

-6,398

-18,790

14,167

Professional Fees

41,806

36,425

26,982

88,445

80,000

149,971

2,599,801

149,971

184,877

318,123

3,303,026

1,006,489

Notes Payable, Related Parties

$25,000

$150,000

$50,000

$6,000

$50,000

Common Stock, Shares Authorized (in Shares)

500,000,000

100,000,000

Preferred Stock, Shares Authorized (in Shares)

3,550,000

Preferred Stock, Par or Stated Value Per Share (in Dollars per share)

$0.01